**Policy Summary**
**Subject:** Exemption from Customs Duty and Agriculture Infrastructure and Development Cess on Imported Cotton
**Issuing Authority:** Ministry of Finance, Department of Revenue, Government of India
**Notification Number:** No. 35/2025-Customs, G.S.R. 561(E)
**Date of Notification:** August 18, 2025
**Effective Period:** August 19, 2025, to September 30, 2025 (inclusive)
**Summary:** This notification exempts imported cotton (falling under heading 5201 of the First Schedule to the Customs Tariff Act, 1975) from the whole of the duty of customs leviable under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable under Section 124 of the Finance Act, 2021. This exemption is enacted by the Central Government in the public interest, as per the powers conferred by subsection 1 of section 25 of the Customs Act, 1962, read with section 124 of the Finance Act, 2021.
**Reference File Number:** CBIC-190354/288/2021-I
Key Entities Referenced
Customs Act, 1962: A legal act referred to in the notification, specifically section 25 subsection 1.
Finance Act, 2021: A legal act referred to in the notification, specifically section 124.
Central Government: The governing body issuing the exemption notification.
Customs Tariff Act, 1975: A legal act that defines the tariff on goods. Referenced in relation to the duty of customs.
India: The country to which the goods are being imported.
Dheeraj Sharma: Under Secretary, the signatory of the notification.
Ministry of Finance, Department of Revenue: The government ministry and department issuing the notification.
Agriculture Infrastructure and Development Cess: A levy from which the imported goods are being exempted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एxलx.x-GअID.-E1x8xx0 82025-265471
CG-DL-E-18082025-265471
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 517] नई दिल्ली, सोमिार, अगस्ट्त 18, 2025/श्रािण 27, 1947
No. 517] NEW DELHI, MONDAY, AUGUST 18, 2025/SHRAVANA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल् ली, 18 अगस्ट्त, 2025
स.ं 35/2025-सीमा िल्ु क
सा.का.जन. 561(अ).––जित् त अजधजनयम, 2021 (2021 का 13) की धारा 124 के साथ पठित सीमा
िुल्क अजधजनयम, 1962 (1962 का 52) की धारा 25 की उप धारा (1) के तहत प्रित् त िजियों का प्रयोग करत े
हुए केन्द र सरकार, इस बात से संतुष्ट होते हुए दक ऐसा करना िनजहत में आिश्यक है, एतिद्वारा, नीचे िी गई
सारणी के कॉलम (3) में उजल्लजखत िस्ट् तुओं, िो दक उक्त सारणी के कॉलम (2) म ें जिजनर्ििष् ट सीमा िुल्क टैठरफ
अजधजनयम, 1975 (1975 का 51) (इसके बाि इसे 'सीमा िुल्क टैठरफ अजधजनयम' के रूप में िाना िाएगा) की
प्रथम अनुसूची के िीर्िक के अंतगित आती हों, को िब भारत में आयात हो, सीमा िुल्क टैठरफ अजधजनयम की
पहली अनुसूची के तहत उस पर लगाए िाने िाले संपूणि सीमा िुल्क से और जित्त अजधजनयम, 2021 (2021 का
13) की उक्त धारा के तहत उस पर लगाए िाने िाले संपूणि कृजर् अिसंरचना एिं जिकास उपकर से छूट
िेती ह,ै यथा: -
5505 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
सारणी
क्र. स.ं िीर्कि िस्ट्त ओंु का जििरण
(1) (2) (3)
1. 5201 कपास
2. यह अजधसूचना 19 अगस्ट्त, 2025, से लाग ू होगी और 30 जसतंबर, 2025 तक, जिसमें यह तारीख भी िाजमल
ह,ै लाग ूरहगे ी ।
[फा. स.ं सीबीआईसी -190354/288/2021-टीओ(टीआरय-ू I)]
धीरि िमाि, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th August, 2025
No. 35/2025-Customs
G.S.R. 561(E).–––In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified
in column (3) of the Table below, falling under the heading of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975) (hereinafter referred to as the ‘Customs Tariff Act’), specified in the corresponding entry in column (2) of the
said Table, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule
to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable
thereon under the said section of the Finance Act, 2021 (13 of 2021), namely: -
TABLE
Sl. No. Heading Description of goods
(1) (2) (3)
1. 5201 Cotton
2. This notification shall come into force with effect from the 19th day of August, 2025, and shall remain in force up to
and inclusive of the 30th day of September, 2025.
[F. No. CBIC-190354/288/2021-TO(TRU-I)]
DHEERAJ SHARMA, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.