The Ministry of Finance, Department of Revenue, has issued Notification No. 38/2025-Customs on September 17, 2025. This notification amends an earlier one, No. 29/2025-Customs, from May 9, 2025. The amendment, effective from September 22, 2025, adds a specific exemption to the previous rule. The original notification’s opening paragraph will now include an exemption from the entire integrated tax that can be charged under sub-section (7) of section 3 of the Customs Tariff Act. This change is being made under the authority of the Customs Act, 1962, and is considered to be in the public interest.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 38/2025 – Customs | Dated: 17th September, 2025
G.S.R. 645(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, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 29/2025-Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 302 (E), dated the 9th May, 2025, namely:-
In the said notification, in the opening paragraph, after the words “specified in the said Schedule”, the following shall be inserted, namely:-
“and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Customs Tariff Act”.
2. This notification shall come into force on the 22nd day of September, 2025.
[F. No. CBIC-190341/188/2025-TRU]
DHEERAJ SHARMA, Under Secy.
Note: The principal notification No. 29/2025-Customs, dated the 9th May, 2025 was published in the Gazette of India, Extraordinary, vide number GSR 302 (E), dated the 9th May, 2025.
