[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION No. 39/2026 - Customs (N.T.)
New Delhi, the 20th April, 2026

G.S.R. 297(E). - In exercise of the powers conferred by clause (aa) of sub-section (1) read with
sub-section (2) of section 7 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect
Taxes and Customs hereby makes the following further amendment in the notification of the
Government of India in the Ministry of Finance (Department of Revenue) No. 12/97-Customs
(N.T.) dated the 2nd April, 1997, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 193 (E), dated the 2nd April, 1997, namely:-
In the said notification, in the Table, against serial number 11 relating to the State of
Tamil Nadu, in column (3) the item (viii), and the corresponding entry thereto in column (4)
shall be omitted.

[F. No. CBIC-52/27/2026]
INDRAJIT PANDA, Under Secretary

Note :- The principal notification No.12/97-Customs(N.T.), dated the 2nd April, 1997 was
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 193 (E), dated the 2nd April, 1997 and last amended by notification number 36/2026-
Customs (N.T.) dated the 6th April, 2026, published in the Gazette of India, Extraordinary, Part
II, Section 3, Subsection (i) vide number G.S.R. 253(E), dated the 6th April, 2026.