The CBIC vide Notification No. 23/2025-Customs dated April 04, 2025, amends the 2017 customs notification by substituting the entry for S. No. 515C in column (6) from “9” to “-” for goods other than IFPD under tariff item 8528 59 00. This change is effective immediately.
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 in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-
In the said notification, in the Table, against S. No. 515C, in column (6), for the entry “9”, the entry “-” shall be substituted.
This notification shall come into force with immediate effect.
Table
| S. No. | Chapter or Heading or sub–heading or tariff item | Description of goods | Standard rate | Integrated Goods and Services Tax | Condition No. |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 515C | 8528 59 00 | All goods other than Interactive Flat Panel Display (IFPD) | 10% | – | From 9 to “-“ |
ANNEXURE
| Condition No. | Condition |
| 9 | If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. |
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/CBIC-No.-23_2025-Customs_262279.pdf
