The CBIC issued Notification No. 16/2025-Customs dated March 07, 2025, amending various customs notifications for Lentils (Mosur) under tariff code 0713 40 00. Key changes include: 1) Notification 50/2017-Customs now has a customs duty rate of 5% for Lentils (Mosur). 2) Notification 11/2018-Customs now includes Lentils (Mosur) as exempt from Social Welfare Surcharge. 3) Notification 11/2021-Customs reduces the Agriculture Infrastructure and Development Cess for Lentils (Mosur) to 5%. 4) Notification 49/2021-Customs omits the entry for Lentils (Mosur). These amendments are effective from March 08, 2025.
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) and section 110 of Finance Act, 2018 (13 of 2018), 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. and Date | Amendments | Effect | ||||||||||||||||||
| (1) | (2) | (3) | (4) | ||||||||||||||||||
| 1. | 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 | In the said notification, in the TABLE, against S. No. 21D, in column (4), for the entry, the entry “5%” shall be substituted; | Effective rates of customs duty and IGST for goods imported into India. – 50/2017 – Customs -Tariff
S. No. 21D, in column (4), entry shall be substituted;
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| 2. | 11/2018-Customs, dated the 2nd February, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 114(E), dated the 2nd February, 2018 | In the said notification, in the TABLE, after Sl. No. 5 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: –
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Seeks to exempt specified goods from the whole of levy of Social Welfare Surcharge. – 11/2018 – Customs -Tariff
After Sl. No. 5 and the entries relating thereto, the following Sl. No. and the entries shall be inserted, namely: –
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| 3. | 11/2021-Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021 | In the said notification, in the Table, against S. No. 5, in column (4), for the entry, the entry “5%” shall be substituted; | Effective rate of Agriculture Infrastructure and Development Cess for specified goods prescribed. – 11/2021 – Customs -Tariff
S. No. 5, in column (4), the entry shall be substituted;
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| 4. | 49/2021-Customs, dated the 13th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021 | In the said notification, in the Table, S. No. 4 and the entries relating thereto shall be omitted. | Seeks to reduce AIDC on crude soya, sunflower, palm oils, Lentil and Bengal gram – 49/2021 – Customs -Tariff
S. No. 4 and the entries relating thereto shall be omitted.
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This notification shall come into force with effect from 8th March, 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/03/CBIC-N.No_.-16_2025-Customs_7.3.25.pdf
