[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. 15/2026-Customs
New Delhi, the 12th May, 2026
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 the 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,
Ministry of Finance (Department of Revenue), No. 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, namely: —
In the said notification, in TABLE I, -
(1) against S. No. 192, in column (4), for the entry "5%", the entry "10%" shall be substituted;
(2) against S. No. 193, in column (4), for the entry "5%", the entry "10%" shall be substituted;
(3) against S. No. 194, in column (4), for the entry "5%", at both the places, the entry "10%" shall
be substituted;
(4) against S. No. 195, in column (4), for the entry "5%", the entry "10%" shall be substituted;
(5) against S. No. 196, in column (4), for the entry "5%", the entry "10%" shall be substituted;
(6) against S. No. 197, in column (4), for the entry "5%", the entry "10%" shall be substituted;
(7) after S. No. 200 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely :-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| “200A. | 7112 | Spent catalyst or ash containing precious metals: Provided that nothing contained in this S. No. shall have effect after the 31st March, 2027 | 10% | - | 3 and 24”; |
(8) for S. No. 202 and the entries relating thereto, the following S. No. and entries shall be
substituted, namely:-
| (1) | (2) | (3) | (4) | (5) | (6) |
|---|
| “202. | 7107 00 00, 7109 00 00, 7110 11 11, 7110 11 19, 7110 11 21, 7110 11 29, 7110 19 10, 7110 19 90, 7110 21 00, 7110 29 00, 7110 41 00, 7110 49 00, 7111 00 00, 7112, 7118 | All goods other than those mentioned at S. No. 200A | 10% | - | -”; |
(9) against S. No. 203, in column (4), for the entry "5%", the entry "10%" shall be substituted;
- This notification shall come into force on the 13th day of May, 2026.
[F. No. 354/04/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India
Note: - The principal notification No. 45/2025-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 and was last amended vide notification No. 06/2026-Customs, dated the
12th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i),
vide number G.S.R.181 (E), dated the 12th March, 2026.
