[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. 39/2025-Customs
New Delhi, the 17th 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) and sub-section (12) of section 3 of Customs Tariff Act,
1975 (51 of 1975), 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.
50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th
June, 2017, namely:-

In the said notification, in the Table, against S. No. 404, for the entry in column (5), the entry
“18%” shall be substituted.

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 Government of India

Note: The principal notification No. 50/2017-Customs, dated the 30th June, 2017 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i), vide number G.S.R.
785(E), dated the 30th June, 2017 and was last amended vide notification No. 31/2025-Customs,
dated the 30th May, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 355(E), dated the 30th May, 2025.