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Core Purpose

This notification amends Notification No. 27/2011-Customs to exempt cane molasses from customs duty, and amends Notification No. 45/2025-Customs to insert a 15% duty rate on crude olive-pomace oil.

Detailed Summary

In exercise of powers under sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied it is necessary in the public interest, amends two customs notifications via Notification No. 48/2025-Customs (G.S.R. 847(E), dated 14th November 2025). First, it amends Notification No. 27/2011-Customs dated 1st March 2011 (G.S.R. 153(E)) by inserting a new Sl. No. 66 in its Table, adding tariff item 1703 10 00 "Cane Molasses" at Nil duty. Second, it amends Notification No. 45/2025-Customs dated 24th October 2025 (G.S.R. 781(E)), in Table I: substituting the entry against Sl. No. 43 to read "1508, 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), 1513, 1515", and inserting a new Sl. No. 45A for tariff item 1510 10 00 ("All goods", i.e. crude olive-pomace oil) at a 15% duty rate. Notification No. 27/2011-Customs was last amended by Notification No. 28/2025-Customs dated 30th April 2025 (G.S.R. 278(E)). Signed by Dheeraj Sharma, Under Secretary, File No. 190354/137/2025-TRU.

Full Text

CG-DL-E-14112025-267675 EXTRAORDINARY PART II—Section 3—Sub-section (i) 7608 GI/2025 (1) MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 14th November, 2025 No. 48/2025-Customs G.S.R. 847(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 amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely:- TABLE | S. No. | Notification No. and Date | Amendments | |---|---|---| | (1) | (2) | (3) | | 1. | 27/2011-Customs, dated the 1st March, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011 | In the said notification, in the TABLE,- after Sl. No. 65 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: - (1) (2) (3) (4) ―66. 1703 10 00 Cane Molasses Nil‖; | | (1) | (2) | (3) | (4) | |---|---|---|---| | ―66. | 1703 10 00 | Cane Molasses | Nil‖; | | 2. | 45/2025-Customs, dated the 24th October, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025 | In the said notification, in the TABLE I,- i. against S. No. 43, in column (2), for the entry, the entry ―1508, 1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10), 1513, 1515‖ shall be substituted; ii. after Sl. No. 45 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 1510 All goods ―45A. 15% - -‖. 10 00 | |---|---|---| | (1) | (2) | (3) | (4) | (5) | (6) | |---|---|---|---|---|---| | ―45A. | 1510 10 00 | All goods | 15% | - | -‖. | [F. No. 190354/137/2025-TRU DHEERAJ SHARMA, Under Secy. Note: 1. The principal notification No. 27/2011-Customs, dated the 1st March, 2011, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 153(E), dated the 1st March, 2011, and was last amended vide notification No. 28/2025-Customs, dated the 30th April, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 30th April, 2025. 2. The principal notification No. 45/2017-Customs, dated the 24th October, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 781(E), dated the 24th October, 2025. SARVESH KUMAR SRIVASTAVA and Published by the Controller of Publications, Delhi-110054. KUMAR SRIVASTAVA Date: 2025.11.14 17:54:27 +05'30'

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