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Notes


NTBs Notes

Prohibition under Section 11 of Customs Act 1962, relating to Currencies


Jwellery export under Customs Act.


Jwellery other than articles made wholly or mainly of gold: taking by sea or land out of India or the state of Pondicherry, except with the general or special permission of the Reserve Bank of India or the written permission of a person authorised in this behalf by the Reserve Bank of India. [Ref. Notification no. 93 dated 02.09.1961]


Currency Note Design:


Cotton, silk or other woven goods impressed with the designes in limitation of currency notes, promissory notes to stock notes of the Government of India.

Prohibition: Bringing into India by sea or by land [Ref. Ntfn 65-86-100 dated 17.09.1910]


Counterfeit Coins


Any pieces of metal resembling in shape and size, and stamped either on the obverse or on the reverse in imitation of a rupees, half rupee, one quarter rupee, one eighth rupee, an anna, half an anna and a paise. Prohibition: Bringing into India by sea or by land. [Ref. Notification 16 dated 22.01.1952]



Any dye, stamped or engraved with the device of a coin as defined in section 230 of the Indian Penal code, or with any colourable limitation of such device. Prohitbition: Bringing into India by sea or by land. [Ref. Ntfn 17 dated
22.01.1952]



Banking law and guidelines govern the import of Gold and silver as they are currency. Restrictions on import and export under foreign Exchange Management Act apply.



 

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What is New?

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 20/2026-Central Excise
Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 21-04-2026
NOTIFICATION No. 01/2026 – Central Tax
Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026

Date: 11-04-2026
Notification No. 14/2026-Central Excise
Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil

Date: 11-04-2026
Notification No. 16/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.

Date: 11-04-2026
Notification No. 15/2026-Central Excise
Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil



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