Quick Summary
The Ministry of Finance, Department of Revenue, has issued Notification No. 34/2025-Customs dated July 19, 2025, effecting an amendment to the longstanding Customs Notification No. 146/94-Customs. Exercising powers under Section 25(1) of the Customs Act, 1962, the Central Government has removed Seri
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FAQ :
The Ministry of Finance has deleted Serial No. 10A and its associated entries from the exemption list within Customs Notification No. 146/94-Customs.
The amendment took effect on July 19, 2025, through Notification No. 34/2025-Customs.
Entry 10A provided specific exemption provisions under the Customs framework.
The notification cites the amendment as being in the public interest, but does not provide detailed reasoning for the deletion of Entry 10A.
Businesses and customs professionals should review the impact of this deletion on their import classifications and the availment of exemptions under Notification No. 146/94-Customs.
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