[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. 51/2023-Customs
New Delhi, the 31st August, 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) read with section 124 of the Finance Act, 2021 (13 of 2021), 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. 11/2021-Customs, dated the 1st February, 2021,
published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i), vide number
G.S.R. 69(E), dated the 1st February, 2021, namely :-

In the said notification,-
I. in the Table,-

(1) against Sl. No. 10AA, in column (4), the entry “Nil” shall be substituted;

(2) against Sl. No. 10B, in column (4), the entry “Nil” shall be substituted;

II. the first and the second proviso after the Table shall be omitted;

2. This notification shall come into effect on the 1st day of September, 2023.

[F. No. 349/01/2023-TRU]
(Amreeta Titus)
Deputy Secretary to the Government of India

Note: - The principal notification No. 11/2021-Customs, dated the 1stFebruary, 2021 was published
in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 69(E),
dated the 1stFebruary, 2021 and last amended vide notification No. 45/2023-Customs, dated the 1
stJuly, 2023 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide
number G.S.R. 475(E), dated the 1st July, 2023.