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[ Covering New Mega Customs Exemption Notification Nos. 44/2025-Cus. & 45/2025Cus. both dated 24-10-2025 and Notification Nos.46/2025-Cus. & 47/2025-Cus. both dated 29-10-2025 ]
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A. Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ............................................................................................8
B. Comparison of Exemption Entries under erstwhile Notification No. 154/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................62
C. Comparison of Exemption Entries under erstwhile Notification No. 104/94-Customs, dated 16-3-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................63
D. Comparison of Exemption Entries under erstwhile Notification No. 81/2005-Customs, dated 8-9-2005 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................63
E. Comparison of Exemption Entries under erstwhile Notification No. 130/2010-Customs, dated 23-12-2010 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................64
F. Comparison of Exemption Entries under erstwhile Notification No. 50/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................64
G. Comparison of Exemption Entries under erstwhile Notification No. 152/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................65
H. Comparison of Exemption Entries under erstwhile Notification No. 29/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................66
I. Comparison of Exemption Entries under erstwhile Notification No. 32/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................66
J. Comparison of Exemption Entries under erstwhile Notification Nos. 86/2017-Customs, dated 14-11-2017 and 146/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ......................67
K. Comparison of Exemption Entries under erstwhile Notification No. 147/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................68
L. Comparison of Exemption Entries under erstwhile Notification No. 41/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................68
M. Comparison of Exemption Entries under erstwhile Notification No. 80-Customs, dated 29-8-1970 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................69
N. Comparison of Exemption Entries under erstwhile Notification No. 207/89-Customs, dated 17-7-1989 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................69
O. Comparison of Exemption Entries under erstwhile Notification No. 5/2017-Customs, dated 2-2-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ..........................................................................................70 .............................................................................................................................................................................................125
A. Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................125
B. Comparison of Exemption Entries under erstwhile Notification No. 39/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................127
C. Comparison of Exemption Entries under erstwhile Notification No. 37/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................135
D. Comparison of Exemption Entries under erstwhile Notification No. 19/2019-Customs, dated 6-7-2019 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................138
E. Comparison of Exemption Entries under erstwhile Notification No. 51/96-Customs, dated 23-7-1996 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................145
F. Comparison of Exemption Entries under erstwhile Notification No. 148/94-Customs, dated 13-7-1994 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................148 .............................................................160
A. Comparison of Exemption Entries under erstwhile Notification No. 36/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................160
B. Comparison of Exemption Entries under erstwhile Notification No. 57/2022-Customs, dated 17-11-2022 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................160
C. Comparison of Exemption Entries under erstwhile Notification No. 3-Customs, dated 8-1-1957 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................161
D. Comparison of Exemption Entries under erstwhile Notification No. 121/2003-Customs, dated 1-8-2003 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................167
E. Comparison of Exemption Entries under erstwhile Notification No. 32/2019-Customs, dated 30-9-2019 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................167
F. Comparison of Exemption Entries under erstwhile Notification No. 1/2025-Customs, dated 16-1-2025 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................168
G. Comparison of Exemption Entries under erstwhile Notification No. 326-Customs, dated 23-12-1983 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................168
H. Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................169
Comparison of Exemption Entries under erstwhile Notification No. 30/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025 ........................................................................................171
4
HSN LEVEL COMPARISON OF EXEMPTION ENTRIES
TABLE I
A.Comparison of Exemption Entries under erstwhile Notification No. 50/2017-Customs, dated 30-6-2017 and New Notification No. 45/2025-Customs, dated 24-10-2025
New Sl. No. Old Sl. No. as per rescinded notification
(2)
Chapter or Heading or sub-heading or tariff item
Description of goods
(No change)
1. 1. 01 Animals and birds imported by zoo Nil - - -
2. 2. 01 Cows, heifers, bulls, goats, sheep, pigs, angora rabbits, ducklings and pureline poultry stock
3. 3. 01 Grandparent poultry stock and donkey stallions
4. 3AA. 0207 25 00, 0207 27 00 Meat and edible offal, of turkeys, frozen
5. 3AB. 0207 42 00, 0207 45 00 Meat and edible offal, of ducks, frozen
6. 3AC. 0304 99 00 Frozen Fish Paste (Surimi) for use in manufacture of Surimi analogue products, for export
7. 6B. 0306 19 00 Frozen Krill
8. 6BA. 0306 36 Live SPF Vannamei shrimp (Litopenaeus vannamei) brood-stock
9. 6BB. 0306 36 Live Black tiger shrimp ( Penaeus monodon) broodstock
10. 6BC. 0306 36 60 Artemia
11. 6BD. 0308 90 00 SPF Polychaete worms
12. 6BE. 0505 10 Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export
13. 6BF. 0511 91 40 Artemia cysts
14. 17. 06, 07, 08, 09 or 12 Planting materials, namely, oil seeds, seeds of vegetables, flowers and ornamental plants, tubers and bulbs of flowers, cuttings or saplings of flower plants, seeds or plants of fruits and seeds of pulses:
Condition No. 116.
Condition No. 108.
Condition Nos. 9 and 108.
4 Previous Condition No. 3.
Also, insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
Description of goods
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
15. 19. 0703 10 All goods
16. 20. 0713 Pulses other than Peas ( Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)
17. 20A. 0713 10 Peas (Pisum sativum)
18. 20B. 0713 60 00 Tur Whole
19. 21. 0713 40 00, 0713 60 00 Tur (other than Tur whole)
20. 21A. 0713 20 10 Kabuli Chana
21. 21B. 0713 20 20 Bengal Gram (desi chana)
22. 21C. 0713 20 90 Chickpeas (garbanzos)
23. 21D. 0713 40 00 Lentils (Mosur)
24. 24A. 0802 11 00 All goods Rs. 35 per kg/-
25. 24B. 0802 12 00 All goods
26. 26A. 0802 31 00 All goods
27. 26B. 0802 99 00 Pecan nuts
28. 32. 0806 20 10 Dark seedless raisin
29. 32A. 0808 10 00 All goods
30. 32AA. 0810 40 00 Cranberries, fresh; Blueberries, fresh 10%
31. 32AB. 0811 90 Cranberries, frozen; Blueberries, frozen
32. 32AC. 0813 40 90 Cranberries, dried; Blueberries, dried
33. 32AD. 1207 99 90 Shea Nuts
34. 46. 1209 All goods (other than those falling under sub-headings 1209 91 and 1209 99)
35. 49. 1211 30 00, 1211 40 00, 1211 50, 1211 60 00, 1211 90 All goods, fresh or dried, other than liquorice roots
36. 53. 1301 90 49 Oleopine resin
37. 54. 1302 14, 1302 19, 1302 20 00 All goods (other than vegetable seeds and extracts of pyrethrum or of the roots of plants containing rotenone)
38. 54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed
39. 54B. 1504 20 Crude fish oil for use in manufacture of aquatic feed
40. 60. 1505 All goods
41. 61. 1507 10 00 All goods
42. 62. 1507 90 10 All goods
Condition No. 9.
Condition No. 9.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
43. 63. 1508, 1509, 1510, 1512 (other than 1512 11 10), 1513, 1515
Description of goods
All goods, crude and edible grade
44. 64. 1508, 1510, 1512 (other than 1512 19 10), 1513, 1515 All goods, refined and edible grade
45. 64A. 1509 All goods, refined and edible grade
46. 57. 1511 10 00 Crude Palm Oil
47. 65. 1511 90
48. 66. 1511 Palm stearin, whether crude, RBD or other, having free fatty acid (FFA) 20% or more
49. 70. 1512 11 10
50. 71. 1512 19 10
51. 73. 1514 11, 1514 91
52. 74. 1514 19, 1514 99
53. 75. 1516 10
54. 76. 1516 20, 1516 30 00
55. 77. 1516 20, 1516 30 00
56. 79. 1517 10 21, 1517 90 10, 1518 00 11, 1518 00 21, 1518 00 31
57. 80. 1517, 1518
goods
goods, edible grade
goods, edible grade
goods
goods of edible grade
goods other than edible grade
58. 80A. 1518 Algal Oil for manufacturing of aquatic feed:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
59. 81. 1520 00 00 Crude glycerin
60. 81A. 1520 00 00 Crude glycerin for use in manufacture of Epichlorohydrin:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027
61. 90. 1702 Lactose for use in the manufacture of homeopathic Medicine :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item Description of
62. 90C. 2008 19 21, 2008 19 22, 2008 19 29, 2008 19 91
63. 90D. 2008 19 92
64. 90A. 2008 93 00
65. 90B. 2008 99
Cranberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
Blueberries, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
66. 100A. 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed
67. 103. 2106 90 All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade)
68. 100. 2202 99 Cranberry products
69. 104. Any Chapter
The goods specified in List 1 appended to TABLE I used in the processing of sea-food :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
70. 104A. 2204, 2205, 2206, 2208 All goods
71. 104B. 2207 20 00 Denatured ethyl alcohol for use in manufacture of industrial chemicals:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027
72. 104BA. 2301 10 90 Insect Meal for use in research and development purposes in aquatic feed manufacturing
73. 104C. 2301 20 Fish meal for use in manufacture of aquatic feed:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027.
74. 104D. 2301 20 Krill meal for use in manufacture of aquatic feed
75. 104DC. 2301 20 Fish Hydrolysate for use in manufacture of aquatic feed
76. 104DA. 2309 90 31 Prawn and shrimps feed
77. 104DB. 2309 90 39 Fish Feed
-
Condition No. 9.
Condition No. 10. Also, insertion of sunset clause.
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
- 3 and 6 Previous Condition Nos. 9 and 119.
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
- 3 Previous Condition No. 9.
- 3 Previous Condition No. 9.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item Description of goods
78. 104E. 2309 90 90 Mineral and vitamin Premixes for use in manufacture of aquatic feed
79. 104F. 2309 90 90 Single Cell Protein from Natural Gas for use in research and development purposes in aquatic feed manufacturing
80. 119. 2309 90 Shrimp larvae feed
81. 126. 2518 Dolomite for metallurgical use conforming to IS:10346-2004
82. 128. 2521 Limestone for metallurgical use conforming to IS:10345-2004
83. 132A. 2529 22 00 Acid grade fluorspar containing by weight more than 97% of calcium fluoride
84. 133. 26 Gold ores and concentrates for use in the manufacture of gold :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
85. 139. 27 The following bunker fuels for use in ships or vessels, namely:—
(i) IFO 180 CST; (ii) IFO 380 CST; (iii) Very Low Sulphur Fuel Oil (VLSFO) meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO) :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
86. 141. 2701, 2702, 2703 All goods
87. 1 2709 00 10 Petroleum Crude
88. 147B. 2710 19 Fuel oil
89. 147C. 2710 19 Straight run fuel oil
90. 147D. 2710 19 Low sulphur wax residue
91. 147E. 2710 19 Vacuum residue, Slurry
92. 147F. 2710 19 Vacuum gas oil
93. 150. 2710 Naphtha, for use in the manufacture of fertilisers:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
94. 153. 2711 12 00, 2711 13 00, 2711 19
3 Previous Condition No. 9.
- 3 and 6 Previous Condition Nos. 9 and 119.
Liquefied propane and butane mixture, liquefied propane, liquefied butane and L iquefied P etroleum Gases (LPG) imported by the Indian
- 3 and 7 Previous Condition Nos. 9 and 12. Also, insertion of sunset clause.
- 8 Previous Condition No. 13.
Also, insertion of sunset clause.
Inserted from Notification No. 52/2017Cus., dated 30/6/2017
- 3 Previous Condition No. 9.
Also, insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
95. 155. 2711
Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers
Liquefied Petroleum Gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), received from the unit located in Special Economic Zone (SEZ) and returned by the DTA unit to the SEZ unit from where such Liquefied P etroleum Gases (LPG) were received.
Explanation. —For the purposes of this entry, the quantity of the petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene shall be calculated by subtracting from the quantity of the said gases received by the DTA unit manufacturing polyisobutylene, the quantity of the said gases returned by the said unit to the SEZ unit:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
96. 162. 2716 00 00
Electrical energy supplied from Processing Area of SEZ to Domestic Tariff Area (DTA), generated using—
(i) imported coal as fuel
(ii) domestic coal as fuel
(iii) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel
(iv) RLNG as fuel
97. 163. 2716 00 00
98. 164. 2716 00 00
Electrical energy supplied from Non-Processing Area of SEZ to Domestic Tariff Area, generated using—
(i) imported coal as fuel
(ii) domestic coal as fuel
(iii) mix of domestic gas/RLNG as fuel
(iv) RLNG as fuel
Electrical energy supplied to DTA by power plants of 1000MW or above, and granted formal approval for setting up in SEZ prior to 19th July, 2012:
Paisa per KWh
Paisa per KWh
No. 15.
Also, Insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
99. 165. 2716 00 00 Electrical energy supplied to DTA from power plants of less than 1000MW, and granted formal approval for setting up in SEZ prior to 19th July, 2012-
(i) imported coal as fuel
(ii) domestic coal as fuel
(iii) mix of domestic gas/RLNG as fuel
(iv) RLNG as
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
100. 166B. 28, 29, 30, 38 Drugs, medicines, diagnostic kits or equipment specified in List 2 appended to TABLE I
101. 166. 28, 29, 30, 38 Bulk drugs used in the manufacture of drugs or medicines specified in List 2 appended to TABLE I :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029
102. 167B. 28, 29, 30, 38 Lifesaving drugs/medicines including their salts and esters and diagnostic test kits specified in List 3
103. 167.& 166A. 28, 29, 30, 38 The following goods, namely: —
(i) Bulk drugs used in the manufacture of life saving drugs or medicines specified in List 3 appended to TABLE I
(ii) Bulk drugs used in the manufacture of:
a. Poliomyelitis Vaccine (Inacti-vated and live)
b. Monocomponent insulins:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029
104. 167A. 30, 9804 Drugs, Medicines or Food for Special Medical Purposes (FSMP) used for treatment of rare diseases:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029
Paisa per KWh
-
- 3
Previous Condition No. 15.
Condition No. 15.
Condition No. 15.
Condition No. 15.
Also, Insertion of sunset clause.
Previous Condition No. 9.
Also, insertion of sunset clause.
Previous Condition No. 9.
- 3 Previous Condition No. 9.
- 3
Previous Condition No. 9.
Also, insertion of sunset clause.
Nil 10 Previous Condition No. 112.
Insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
105. -
Chapter or Heading or sub-heading or tariff item
Description of goods
Chapter 30 Drugs or medicines, specified in column (2) of the List 4 appended to TABLE I, for supply under Patient Assistance Programmes specified in the corresponding entry in column (3) of the said List 4, run by the pharmaceutical companies specified in the corresponding entry in column (4) of the said List 4:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2029
rate (No change)
(No change)
No. (As per new notification) Remarks (Comparison of old vs. new)
106. 168. 28, 29, 32, 39, 54, 56, 70, 72, 90
- 11 Inserted from Notification No. 16/2017Cus., dated 20/4/2017
107. 172. 28, 38
The following goods, namely: -
(i) Goods specified in List 5 appended to TABLE I, for the manufacture of telecommunication grade optical fibres or optical fibre cables;
(ii) Fibre reinforced plastic rods (FRP), for the manufacture of telecommunication grade optical fibres or optical fibre cables;
- 3 Previous Condition No. 9.
- 3 Previous Condition No. 9.
(iii) Goods specified in List 6 appended to TABLE I for manufacture of telecommunication grade FRP: Nil - 3
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2027
The following goods, namely: —
(i) Silicon in all forms, that is, polycrystalline silicon or ingots, for the manufacture of undiffused silicon wafers;
(ii) Undiffused silicon wafers, for the manufacture of solar cells or solar cell modules :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
108. 176. 2807 00 10 Sulphuric acid for the manufacture of fertilizers
109. 177. 2809 20 10 Phosphoric acid
110. 181. 2841
111. 183. 2844
Medical use fission Molybdenum-99 (Mo-99) for use in the manufacture of radio pharmaceuticals :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
Previous Condition No. 9.
Also, insertion of sunset clause.
Nil - 3 Previous Condition No. 9.
Also, insertion of sunset clause.
Nil - 3 Previous Condition No. 9.
Also, insertion of sunset clause.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
112. 184. 2852, 3822
Description of goods
(No change)
Pharmaceutical Reference Standard :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
113. 186. 29, 38 Alpha pinene
114. 188. 29, 30, 35, 38, 39
Goods specified in List 7 appended to TABLE I used for the manufacture of enzyme linked immunosorbent assay kits (ELISA Kits):
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
115. 189. 29, 38 Gibberellic acid
116. 190. 29 DL-2 Aminobutanol, Diethyl malonate, Triethyl orthoformate, Aceto butyrolactone, Thymidine, Artemisinin
117. 191. 29 Maltol, for use in the manufacture of deferiprone:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
118. 191A. 2910 20 00 Methyloxirane (propylene oxide)
119. 204. 2914 61 00, 2914 69 30, 2914 69 90
Anthraquinone or 2-Ethyl Anthraquinone, for use in manufacture of Hydrogen Peroxide:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
120. 204AA. 2929 10 90 Methylene Diphenyl Diisocyanate (MDI)for use in the manufacture of Spandex Yarn
121. 213. 30 or any other Chapter Drugs and materials:
Provided that nothing contained in this S. No. shall have effect after the 31st March, 2029
122. 213A. 30 Diethylcarbamazine (DEC) tablets -
123. 214. Any Chapter Artificial Plasma
124. 217. Any Chapter All types of
125. 218. 3002 49 10
219A. 3102 30 00 All Goods
127. 221. 31 Muriate of potash, for use as manure or for the production of complex fertilisers
128. 222. 31 Ammonium phosphate or ammonium nitro-phosphate, for use as manure or for the production of complex fertilisers
(No change)
Remarks (Comparison of old vs. new)
Previous Condition No. 18.
Also, insertion of sunset clause.
- 3 Previous Condition No. 9.
Insertion of sunset clause.
Condition No. 9.
Also, insertion of sunset clause.
Condition No. 9.
Also, insertion of sunset clause.
Condition No. 9.
Condition No. 20.
Condition No. 113.
New Sl. No. Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
129. 223. 31
130. 225. 31 (I) The following Water-Soluble Fertilizers included in Schedule I, part A of the Fertilizers Control Order, namely: —
(i) Potassium nitrate (13:0:45)
(ii) Calcium nitrate
(iii) Mono ammonium phosphate
(iv) Mono potassium phosphate (0:52:34)
(v) 13:40:13 NPK fertilizers
(vi) 18:18:18 NPK fertilizers
(vii) NPK 13:05:26
(viii) 20:20:20 NPK fertilizers
(ix) 6:12:36 NPK fertilizers
(x) Potassium magnesium sulphate
(xi) 19:19:19 NPK fertilizers
(II) The following Liquid fertilizers included in Schedule I part A of the Fertilizers Control Order, namely: -
(i) Super phosphoric acid (70% P2O5)
(ii) Ammonium poly phosphate (10-34-0) (Liquid)
(iii) Zincated phosphate (Suspension)
131. 226. 3102 10 Urea
132. 227. 3104 30 00 Potassium sulphate, containing not more than 52% by weight of potassium oxide
133. 228. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers
134. 237. 3208, 3815, 3901, 3920 Goods specified in List 8 appended to TABLE I for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
3 and 15 Previous Condition Nos. 9 and 22.
New Sl. No.
Old Sl. No. as per rescinded notification
Chapter or Heading or sub-heading or tariff item
135. 239. 3302 10
Description of goods
(No change)
(No change)
No. (As per new notification) Remarks (Comparison of old vs. new)
136. 249. 38
All goods (excluding compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5 per cent. Volume, determined at 20 degrees centigrade)
Bio-pesticides, based on —
(i) Bacillus thuringiensis var. kurstaki
(ii) Bacillus thuringiensis var. israelensis
(iii) Bacillus sphaericus
(iv) Saccharopolyspora spinosa
137. 249A. 3822 90 90 All goods
138. 253. 3824 99 00, 8505 11 90
The following goods for use in the manufacture of Brushless Direct Current (BLDC) motors, namely: —
(i) Magnet Resin (Strontium Ferrite compound/before formed, before magnetization);
(ii) Neodymium Magnet (before Magnetization):
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
139. 256. 39 Ethylene vinyl acetate (EVA) 7.5% -
140. 257. 39, 48 or any other Chapter
- 3 Previous Condition No. 9. Insertion of sunset clause.
141. 257A. 39, 48 or any other Chapter
Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high-density polyethylene), imported by bona fide exporters:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
The goods specified in List 9 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of handicraft items, for export :
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
Nil - 2 and 3
142. 257B. 39, 48 or any other Chapter
The goods specified in List 10 appended to TABLE I, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export:
Provided that nothing contained in this S.No. shall have effect after the 31st March, 2026
Nil - 3 and 16
Previous Condition Nos. 9 and 108.
Also, insertion of sunset clause.
Also, previous Condition Nos. 9 and 124.
Insertion of sunset clause.
Nil - 2 and 3
Also, previous Condition Nos. 9 and 108.
Insertion of sunset clause.
