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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 38/2024-Customs, Dated 23rd July, 2024

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), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely: -

Table

S. No. Notification number Amendments
(1) (2) (3)
1. Notification No. 26-Cus, dated the 19th February, 1962, In the said notification, the following paragraph shall be inserted, namely: -

"2. Nothing contained in this notification shall have effect after the 30th September, 2024."

2. Notification No. 16-Cus, dated the 23rd January, 1965, published vide number G.S.R. 126 (E), dated the 23rd January, 1965 In the said notification, in the third proviso, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
3. Notification No. 80-Cus, dated the 29th August, 1970, published vide number G.S.R. 1246 (E), dated the 29th August, 1970 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
4. Notification No. 46/74-Cus, dated the 25th May, 1974, published vide number G.S.R. 503 (E), dated the 25th May,1974 In the said notification, the second paragraph shall be omitted.
5. Notification No. 248-Cus, dated the 2nd August, 1976, published vide number G.S.R. 617(E), dated the 2nd August, 1976 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
6. Notification No. 207/89-Customs, dated the 17th July, 1989, published vide number G.S.R. 702(E), dated the 17th July, 1989 In the said notification, in the second proviso, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
7. Notification No. 134/94-Customs, dated the 22nd June, 1994, published vide number G.S.R. 525(E), dated the 22nd June, 1994 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
8. Notification No. 147/94-Customs, dated the 13th July, 1994, published vide number G.S.R. 576(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
9. Notification No. 148/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 577(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
10. Notification No. 151/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 580(E), dated the 13th July, 1994 In the said notification, in the Table, the serial number 1, 2 and the entries relating thereto shall be omitted.
11. Notification No. 152/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 581(E), dated the 13th July, 1994 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
12. Notification No. 153/94-Customs, dated the 13thJuly, 1994, published vide number G.S.R. 582(E), dated the 13th July, 1994 In the said notification,

(I) in the Table, against serial number 1, in column (3),-

(A) in condition (ii), the following proviso shall be inserted, namely: -

"Provided that the goods falling under chapter 88 or 89, when imported for maintenance, repair or overhauling, are re-exported within one year from the date of importation or within such extended period, not exceeding one more year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs, may allow"; (B) in condition (iv), in clause (a), after the words "six months", the words "or one year, as the case may be," shall be inserted;

(II) in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.

13. Notification No. 39/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 291(E), dated the 23rd July, 1996 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
14. Notification No. 50/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 302(E), dated the 23rd July, 1996 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31stMarch, 2029" shall be substituted.
15. Notification No. 51/96-Customs, dated the 23rd July, 1996, published vide number G.S.R. 303(E), dated the 23rd July, 1996 In the said notification, in the fourth paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
16. Notification No. 32/1997-Customs dated 1st April 1997 published vide number G.S.R. 188(E), dated the 1st April 1997 In the said notification, before the Explanation, the following paragraph shall be inserted, namely: -

"2. Nothing contained in this notification shall have effect after the 31st March, 2026."

17. Notification No. 25/98-Customs, dated the 2rd June, 1998, published vide number G.S.R. 290(E), dated the 2nd June, 1998 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
18. Notification No. 24/2001-Customs dated 1st March 2001 published vide number G.S.R. 123(E), dated the 1st March 2001 In the said notification, the following paragraph shall be inserted, namely: -

"2. Nothing contained in this notification shall have effect after the 31st March, 2026."

19. Notification No. 25/2001-Customs dated 1st March 2001 published vide number G.S.R. 124(E), dated the 1st March 2001 In the said notification, the following paragraph shall be inserted, namely: -

"2. Nothing contained in this notification shall have effect after the 31st March, 2026."

20. Notification No. 113/2003-Customs, dated the 22ndJuly, 2003, published vide number G.S.R. 572(E), dated the 22ndJuly, 2003 In the said notification, in the third paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
21. Notification No. 81/2005-Customs, dated the 8th September, 2005, published vide number G.S.R. 569(E), dated the 8th September, 2005 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
22. Notification No. 26/2011-Customs, dated the 1st March, 2011, published vide number G.S.R. 152(E), dated the 1stMarch, 2011 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
23. Notification No. 23/2016-Customs, dated the 1st March, 2016, published vide number G.S.R. 217(E), dated the 1st March, 2016 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
24. Notification No. 05/2017-Customs, dated the 2nd February, 2017, published vide number G.S.R. 89(E), dated the 2nd February, 2017 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
25. Notification No. 16/2017-Customs, dated the 20th April, 2017, published vide number G.S.R. 394(E), dated the 20th April, 2017 In the said notification, in the second paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
26. Notification No. 29/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 764(E), dated the 30th June, 2017 In the said notification, the third paragraph shall be omitted.
27. Notification No. 30/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 765(E), dated the 30th June, 2017 In the said notification, in the third paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted.
28. Notification No. 32/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 767(E), dated the 30th June, 2017 In the said notification, in the third paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
29. Notification No. 35/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 770(E), dated the 30th June, 2017 In the said notification, after second paragraph, the following paragraph shall be inserted, namely: -

"3. Nothing contained in this notification shall have effect after the 31st March, 2029."

30. Notification No. 37/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 772(E), dated the 30th June, 2017 In the said notification, in the fourth paragraph, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2029" shall be substituted.
31. Notification No. 49/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 784(E), dated the 30th June, 2017 In the said notification, the fourth paragraph shall be omitted.
32. Notification No. 52/2017-Customs, dated the 30th June, 2017, published vide number G.S.R. 787(E), dated the 30th June, 2017 In the said notification, the third paragraph shall be omitted.

2. This notification shall come into force on the 24th day of July, 2024.

[F. No.334/03/2024-TRU]

(Vikram Vijay Wanere)

Under Secretary

Note:

1. The principal notification No. 26-Cus, dated the 19th February, 1962 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) dated the the 19th February, 1962

2. The principal notification No. 16-Customs, dated the 23rd January, 1965 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 126 (E), dated the 23rd January, 1965 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

3. The principal notification No. 80-Customs, dated the 29th August 1970 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1246 (E), dated the 29th August, 1970 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

4. The principal notification No. 46-Customs, dated the 25th May, 1974 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 503 (E)dated the 25th May,1974 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

5. The principal notification No. 248-Customs, dated the 2nd August, 1976 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 617(E), dated the 2ndAugust,1976 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

6. The principal notification No. 207/89-Customs, dated the 17th July, 1989 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 702(E) dated the 17th July, 1989 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

7. The principal notification No. 134/94-Customs, dated the 22nd June, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 525(E), dated the 22ndJune,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

8. The principal notification No. 147/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 576(E), dated the 13thJuly,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

9. The principal notification No. 148/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E), dated the 13thJuly,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

10. The principal notification No. 151/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 580(E), dated the 13thJuly,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

11. The principal notification No. 152/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 581(E), dated the 13thJuly,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

12. The principal notification No. 153/94-Customs, dated the 13th July, 1994 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 582(E), dated the 13thJuly,1994 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

13. The principal notification No. 39/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 291(E), dated the 23rdJuly,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

14. The principal notification No. 50/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 302(E), dated the 23rdJuly,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

15. The principal notification No. 51/96-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rdJuly,1996 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

16. The principal notification No. 32/1997-Customs dated 1st April 1997 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 188(E), dated the 1st April 1997 and was last amended vide notification No. 26/2017-Customs, dated the 29th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 761(E), dated the 29th June, 2017.

17. The principal notification No. 25/98-Customs, dated the 2nd June, 1998 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E), dated the 2nd June,1998 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

18. The principal notification No. 24/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 123(E), dated the 1st March 2001

19. The principal notification No. 25/2001-Customs dated 1st March 2001 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March 2001

20. The principal notification No. 113/2003-Customs, dated the 22nd July, 2003 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 572(E), dated the 22ndJuly,2003 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

21. The principal notification No. 81/2005-Customs, dated the 8th September, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 569(E), dated the 8th September,2005 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

22. The principal notification No. 26/2011-Customs, dated the 1st March, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 152(E), dated the 1stMarch,2011 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

23. The principal notification No. 23/2016-Customs, dated the 1st March, 2016 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 217(E), dated the 1st March,2016 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024..

24. The principal notification No. 05/2017-Customs, dated the 2nd February, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 89(E), dated the 2ndFebruary,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

25. The principal notification No. 16/2017-Customs, dated the 20th April, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 394(E), dated the 20thApril,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

26. The principal notification No. 29/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 764(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

27. The principal notification No. 30/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 765(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

28. The principal notification No. 32/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 767(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

29. The principal notification No. 35/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 770(E), dated the 30thJune,2017

30. The principal notification No. 37/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 772(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

31. The principal notification No. 49/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 784(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.

32. The principal notification No. 52/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 787(E), dated the 30thJune,2017 and was last amended vide notification No. 07/2024-Customs, dated the 29th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 73(E), dated the 29th January, 2024.