The Ministry of Finance has issued notification introducing wide-ranging amendments to several earlier customs exemption notifications. The notification has been issued under Section 25(1) of the Customs Act, 1962, empowering the Central Government to modify exemptions in public interest.
The latest notification reflects a comprehensive update to tariff item classifications across multiple sectors, including electronics, chemicals, food products, machinery, and raw materials. The amendments primarily involve substitution of tariff entries in existing exemption notifications to ensure alignment with updated Harmonised System (HS) codes and policy intent.
At the outset, the government clarified that the changes are being carried out by amending entries in the tables of earlier notifications, thereby refining the scope of exemptions without introducing an entirely new framework.
One of the key changes includes amendments to Notification No. 85/2004-Customs, where tariff entries relating to filtration and purification machinery parts have been updated to include “8421 99 10 and 8421 99 90.” Similarly, notifications such as 24/2005-Customs and 25/2005-Customs have been amended to revise entries relating to parts of electronic equipment, now reflecting updated classifications “8529 90 30 and 8529 90 90.”
The notification also revises classifications in sectors such as leather and hides, with entries under notifications like 73/2005-Customs being substituted to cover a broader range of tariff headings. In addition, multiple entries relating to marine products, minerals, and chemical compounds have been updated to reflect current tariff structures.
A notable amendment is seen in Notification No. 75/2005-Customs, where tariff entries relating to food preparations have been substituted to specifically include goods under headings “2106 90 70 to 2106 90 99,” covering items other than compound preparations used in non-alcoholic beverage manufacturing.
Further, amendments to Notification No. 101/2007-Customs and subsequent notifications introduce revised tariff entries for fruits, beverages, and chemical products. Importantly, beverage-related tariff headings such as “2202 99 21, 2202 99 29, 2202 99 31, 2202 99 39, 2202 99 91, and 2202 99 99” have been systematically incorporated across multiple notifications, indicating a broader effort to standardise classification of beverage products.
The notification also makes extensive changes to later exemption frameworks, including Notifications 50/2018, 25/2021, 22/2022, 62/2022, and 41/2025, updating hundreds of tariff entries spanning chemicals, plastics, iron and steel products, machinery parts, and pharmaceutical intermediates. In several instances, entries have been expanded to include additional sub-headings, while in others obsolete or redundant entries have been omitted altogether.
Notification Details
Notification No. 14/2026-Customs
Date: 30/04/206
