CBIC Notifies Customs Duty Changes on Cane Molasses and Crude olive pomace oil

The Ministry of Finance, Department of Revenue, has issued Notification No. 48/2025-Customs on November 14, 2025, introducing key amendments to existing customs notifications. These changes, made under the powers conferred by Section 25(1) of the Customs Act, 1962, aim to align customs duties with public interest and economic priorities.

Key Amendments:

1. Notification No. 27/2011-Customs (Dated March 1, 2011): 

The notification has been updated to include a new entry in its table. After Sl. No. 65, the following has been added:

Sl. No. 66:
- HS Code: 1703 10 00
- Description: Cane Molasses
- Customs Duty: Nil

This amendment exempts cane molasses from customs duty, likely to support industries dependent on this raw material and encourage its import.

2. Notification No. 45/2025-Customs (Dated October 24, 2025): 

Two significant changes have been made to this notification:

Modification to Sl. No. 43: The entry in column (2) has been substituted with: “1508, 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), 1513, 1515.” This adjustment refines the scope of goods covered under this category.
Addition of Sl. No. 45A:
- HS Code: 1510 10 00
- Description: All goods
- Customs Duty: 15%

This new entry imposes a 15% customs duty on goods under HS Code 1510 10 00, ensuring a balanced approach to imports and domestic production.

Implications of the Amendments:

These changes reflect the government’s commitment to fostering economic growth while addressing public interest. The exemption of cane molasses from customs duty could benefit industries such as ethanol production and animal feed, reducing costs and encouraging imports. On the other hand, the imposition of a 15% duty on certain goods under HS Code 1510 10 00 may protect domestic industries from excessive competition and promote local manufacturing.

Conclusion:

The amendments under Notification No. 48/2025-Customs demonstrate the government’s proactive approach to revising customs policies in line with evolving economic needs. By balancing exemptions and duties, these changes aim to support industries, safeguard domestic interests, and ensure sustainable economic development.

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

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