𝐒 𝐉 𝐄𝐗𝐈𝐌 𝐒𝐞𝐫𝐯𝐢𝐜𝐞𝐬

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Dated: 22.04.2025

CBIC removes the condition on CTH 854011

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 23/2025-Customs dated 4th April 2025, introducing a corrigendum to S. No. 515C in the Table of the foundational Notification No. 50/2017-Customs, which governs exemption of duties for hundreds of tariff items.

Key Amendment:

• Subject: Correction of Column (6) entry against S. No. 515C in Notification No. 50/2017-Customs (as amended).
• Earlier Entry in Column (6): “9”
• Revised Entry: “–” (dash inserted in place of “9”)

This correction effectively removes the tariff item’s associated condition No. 9, thereby eliminating any reference to a previously applicable condition under the list of exemption conditions.

Legal Reference:

• Section Invoked: Section 25(1) of the Customs Act, 1962, and Section 3(12) of the Customs Tariff Act, 1975.
• Original Notification: 50/2017-Customs dated 30th June 2017 (G.S.R. 785(E))
• Most Recent Amendment Prior: Notification No. 16/2025-Customs dated 7th March 2025 (G.S.R. 164(E))

Effective Date:

• The corrigendum comes into force with immediate effect from the date of issuance, i.e., 4th April 2025.

Significance:

• This amendment may ease compliance requirements for importers availing benefits under S. No. 515C by removing Condition No. 9.
• Likely impacts the interpretation and application of exemption criteria for the underlying product linked to that serial number.
• Importers, customs brokers, and tax professionals should review the implications on their transactions involving this entry to ensure correct declaration and benefit claim under the revised terms.

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Source: CBIC, Ministry of Finance, Govt. of India

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