[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)
NOTIFICATION No. 38/2023-Customs
New Delhi, the 23rd May, 2023

G.S.R. …(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of India in the Ministry of Finance
(Department of Revenue), No. 62/2022-Customs, dated the 26th December, 2022, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904(E), dated the 26th December, 2022, namely
:-

In the said notification,

I. in Table II, -
(i) S.No. 6 and the entries relating thereto shall be omitted;

(ii) against S.No. 7, for the entries in column (2) and column (3), the entries “27011210” and “All Goods”
shall be substituted respectively;

(iii) after S. No. 7 and the entries relating thereto, the following S.No. and entries shall be inserted,
namely: -

 II. in Table IV, -

(i) against S. No. 1, for the entries in column (2) and column (3), the entries “52010024, 52010025” and “Cotton
of minimum 28 mm staple length” shall be substituted respectively.

[F.No. CBIC-190354/62/2023-TRU]
(Nitish Karnatak)
Under Secretary to the Government of India

Note: - The principal notification No.62/2022-Customs, dated the 26th day of December, 2022 was published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 904(E), dated the 26th day of
December, 2022, and was last amended vide notification No. 36/2023-Customs, dated the 29th day of April, 2023,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 333(E), dated
the 1st day of May, 2023.