CBIC Seeks to (i) remove export duty on Cane Molasses (HS 1703 10 00) (ii) reduce BCD on Crude olive pomace oil (HS 1510 10 00)
CBIC has issued Notification No. 48/2025-Customs dated 14 November 2025 to amend earlier customs notifications. The changes include removing the export duty on cane molasses classified under HS 1703 10 00 by inserting a new entry granting a Nil rate. The notification also revises the duty structure for crude olive pomace oil under HS 1510 10 00 by adjusting Table I of Notification No. 45/2025, substituting the earlier tariff entries and introducing a 15% basic customs duty. These amendments update the applicable rates and classifications under the Customs Act, 1962.
MINISTRY OF FINANCE
(Department of Revenue
Notification No. 48/2025- Customs | Dated: 14th November, 2025
G.S.R. 847(E).––In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) ,the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:-
TABLE
| S. No. | Notification No. and Date |
Amendments | ||||||
| (1) | (2) | (3) | ||||||
| 1. | notification No. 27/2011-Customs, dated the 1stMarch, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 |
In the said notification, in the TABLE,- after Sl. No. 65 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: – | ||||||
| (1) | (2) | (3) | (4)
|
|||||
| “66. | 1703 10 00 | Cane Molasses | Nil‖; | |||||
| 2. | Notification No. 45/2025 dated 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025 | In the said notification, in the TABLE I,-
i. against S. No. 43, in column (2), for the entry, the entry ―1508, 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), 1513, 1515‖ shall be substituted; ii. after Sl. No. 45 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: – |
||||||
| (1) | (2) | (3) | (4) | (5) | (6) | |||
| “45 | 15101000 | All goods | 15% | – | –“. | |||
[F. No. 190354/137/2025-
TRU DHEERAJ SHARMA, Under Secy.
Note:
1. The principal notification No. 27/2011-Customs, dated the 1stMarch, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011, and was last amended vide notification No. 28/2025-Customs, dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 30th April, 2025.
2. The principal Notification No. 45/2025 dated 24th October, 2025,was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025.
