**Executive Summary**
This document is a notification from the Ministry of Finance (Department of Revenue), Government of India, dated November 14, 2025. It amends notifications 27/2011-Customs and 45/2025-Customs, both published in the Gazette of India. The amendments, effective November 14, 2025, relate to customs duties, specifically impacting "Cane Molasses" and other goods.
**Key Points / Main Content**
* **Amendment to Notification 27/2011-Customs (dated March 1, 2011):**
* A new entry, number "66," is inserted after serial number 65 in the table.
* The entry relates to "Cane Molasses," classified under "1703 10 00," which now has a customs duty of "Nil."
* **Amendment to Notification 45/2025-Customs (dated October 24, 2025):**
* The entry for serial number 43 is substituted from “1508, 1509, 1510 (1510 10 00 से भिन्न), 1512 (1512 11 10 से भिन्न), 1513, 1515”
* A new entry, "45A," is inserted after serial number 45 in the table.
* The entry relates to "All goods" classified under "1510 10 00," which now has a customs duty of "15%".
**Impact Analysis**
**Stakeholder: Businesses involved in the import/export of Cane Molasses**
* **Impact:** The customs duty on "Cane Molasses" (1703 10 00) is now "Nil."
* **Action Required:** Adjust financial planning and import/export costs to reflect the new "Nil" customs duty for "Cane Molasses".
**Stakeholder: Businesses involved in the import/export of goods classified under 1510 10 00**
* **Impact:** The customs duty on "All goods" classified under 1510 10 00 is now "15%".
* **Action Required:** Adjust financial planning and import/export costs to reflect the new "15%" customs duty for "All goods" classified under 1510 10 00.
**Stakeholder: Customs officials**
* **Impact:** Need to enforce the revised customs duties for "Cane Molasses" and goods classified under 1510 10 00.
* **Action Required:** Update systems and procedures to reflect the changes and ensure accurate assessment of duties.
Key Entities Referenced
Customs Act, 1962: The primary legislation empowering the Central Government to issue notifications related to customs duties.
Ministry of Finance (Department of Revenue): The government body responsible for issuing the customs notifications.
Notification No. 27/2011-Customs: Original notification being amended, dated March 1, 2011.
Notification No. 45/2025-Customs: Notification being amended, dated October 24, 2025.
New Delhi: Location of the Ministry issuing the notification.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलxx.-GअID.E-1x4xx1 12025-267675
CG-DL-E-14112025-267675
ऄसाधारण
EXTRAORDINARY
भाग II—खण् ड 3—ईप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 761] नइ ददल्ली, िुक्रिार, निम्ब र 14, 2025/कार्ततक 23, 1947 1947
No. 761] NEW DELHI, FRIDAY, NOVEMBER 14, 2025/KARTIKA 23, 1947 1947
जित्त म्ं ालय
(रािस्ट्ि जिभाग)
ऄजधसचू ना
नइ ददल्ली, 14 निम् बर, 2025
स.ं 48/2025-सीमा िल्ु क
सा.का.जन. 847(ऄ).––सीमा िल्ु क ऄजधजनयम, 1962 (1962 का 52) की धारा 25 की ईप-धारा (1) के तहत प्रदत्त
िजियों का प्रयोग करते हुए, केन्द्र सरकार, आस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत में अिश्यक है, एतद्द्वारा, नीचे दी गइ
सारणी के कॉलम (2) में जिजनर्ददष् ट भारत सरकार, जित्त मं्ालय (रािस्ट्ि जिभाग) की जनम् नजलजखत ऄजधसूचनाओं को, ईक् त सारणी के
कॉलम (3) की तत् संबंधी प्रजिजष्ट में जिजनर्ददष् ट सीमा तक संिोधन करती है, यथा: -
सारणी
क्र.सं. ऄजधसूचना संख्य ा र ददनांक संिोधन
(1) (2) (3)
1. 27/2011-सीमा िुल्क, ददनांक 01 ईि ऄजधसूचना में, सारणी में,-
माचच, 2011, सा.का.जन. 153(ऄ), क्रम संख्या 65 र ईससे संबंजधत प्रजिजष्टयों के पश्चात, जनम्नजलजखत क्रम
ददनांक 01 माचच, 2011, के तहत संख्या र प्रजिजष्टयां ऄंतःस्ट्थाजपत की िाएंगी, ऄथाचत्:-
भारत के रािप्, ऄसाधारण, (1) (2) (3) (4)
भाग II, खंड 3, ईप खंड (i) में “66. 1703 10 00 केन मोलैसेस िून्द्य”;
प्रकाजित
7608 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. 45/2025-सीमा िुल्क, ददनांक ईि ऄजधसूचना में, ताजलका I म,ें-
24 ऄक्टूबर, 2025, i. क्रम संख्या 43 के समक्ष, स्ट्तंभ (2) में, प्रजिजष्ट के स्ट्थान पर, प्रजिजष्ट
सा.का.जन. 781(ऄ), ददनांक “1508, 1509, 1510 (1510 10 00 से जभन्न), 1512 (1512 11 10 से
24 ऄक्टूबर, 2025, के तहत जभन्न), 1513, 1515” प्रजतस्ट्थाजपत की िाएगी;
भारत के रािप्, ऄसाधारण,
ii. क्रम संख्या 45 र ईससे संबंजधत प्रजिजष्टयों के पश्चात, जनम्नजलजखत क्रम
भाग II, खंड 3, ईप खंड (i) म ें
संख्या र प्रजिजष्टयाअ ऄंतःस्ट्थाजपत की िाएंगी, ऄथाचत्:-
प्रकाजित
(1) (2) (3) (4) (5) (6)
1510 सभी माल
“45क. 15% - -”I
10 00
[फा.सं. 190354/137/2025-टीअरयू]
धीरि िमाच, ऄिर सजचि
नोट:
1. प्रधान ऄजधसूचना संख्य ा 27/2011-सीमा िुल्क, ददनांक 01 माचच, 2011 को सा.का.जन. 153(ऄ), ददनांक 01 माचच, 2011
के तहत भारत के रािप्, ऄसाधारण, भाग II, खंड 3, ईप खंड (i) में प्रकाजित की गइ थी र आसमें ऄंजतम बार ऄजधसूचना
संख्या 28/2025-सीमा िल्ु क, ददनांक 30 ऄप्रैल, 2025 जिसे सा.का.जन. 278(ऄ), ददनांक 30 ऄप्रैल, 2025 के तहत प्रकाजित दकया
गया था, के द्वारा संिोधन दकया गया था।
2. प्रधान ऄजधसूचना संख्य ा 45/2025-सीमा िुल्क, ददनांक 24 ऄक्टूबर, 2025 को सा.का.जन. 781(ऄ), ददनांक 24 ऄिूबर,
2025 के तहत भारत के रािप्, ऄसाधारण, भाग II, खंड 3, ईप खंड (i) में प्रकाजित की गइ थी।
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. Amendments
and Date
(1) (2) (3)
1. 27/2011-Customs, dated the In the said notification, in the TABLE,-
1st March, 2011, published in
after Sl. No. 65 and the entries relating thereto, the following Sl.
the Gazette of India,
No. and the entries shall be inserted, namely: -
Extraordinary, Part II, Section
3, Sub-section (i), vide (1) (2) (3) (4)
number G.S.R. 153(E),
dated the 1st March, 2011 ―66. 1703 10 00 Cane Molasses Nil‖;[भाग II—खण् ड 3(i)] भारत का रािप् : ऄसाधारण 3
2. 45/2025-Customs, dated the In the said notification, in the TABLE I,-
24th October, 2025, published
i. against S. No. 43, in column (2), for the entry, the entry ―1508,
in the Gazette of India,
1509, 1510 (other than 1510 10 00), 1512 (other than 1512 11 10),
Extraordinary, Part II, Section
1513, 1515‖ shall be substituted;
3, Sub-section (i), vide
number G.S.R. 781(E), ii. after Sl. No. 45 and the entries relating thereto, the following
dated the 24th October, 2025 Sl. No. and the entries shall be inserted, namely: -
(1) (2) (3) (4) (5) (6)
1510 All goods
―45A. 15% - -‖.
10 00
[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.
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