[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/ 2025-Customs
New Delhi, the 17th of September, 2025

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, being satisfied that it is necessary
in the public interest so to do, hereby makes the following amendments in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No. 29/2025-
Customs, dated the 9th May, 2025, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 302 (E), dated the 9th May, 2025, namely:-
In the said notification, in the opening paragraph, after the words “specified in the said
Schedule”, the following shall be inserted, namely:-

“and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of
the said Customs Tariff Act”.

2. This notification shall come into force on the 22nd day of September, 2025.

[F. No. CBIC-190341/188/2025-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India

Note: The principal notification No. 29/2025-Customs, dated the 9th May, 2025 was published
in the Gazette of India, Extraordinary, vide number GSR 302 (E), dated the 9th May, 2025.