The CBIC vide Notification No. 32/2025-Customs dated June 30, 2025, amends the Notification No. 130/2010- Customs dated October 23, 2010, to extend the exemption benefits to Air Canada.
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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 130/2010-Customs, dated the 23rd December, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1008(E), dated the 23rd December, 2010, namely :-
In the said notification, in the TABLE, after S. No. 47 and entries relating thereto, the following serial number and entries shall be inserted, namely:-
| (1) | (2) | (3) |
| “48. | Canada | Air Canada”. |
This notification shall come into force on the 1st day of July, 2025.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1010405/ENG/Notifications
