Notification No. 48/2025–Customs, dated 14-11-2025
1. Overview
The Government of India has issued a Notification introducing amendments to two existing customs notifications, with the objective of updating tariff classifications and revising duty rates applicable to specific goods. The changes affect both export duty exemptions and import duty structures under the Customs framework.
2. Exemption for Export of Cane Molasses
A new entry has been added to Notification No. 27/2011-Customs, extending full exemption from export duty on Cane Molasses falling under Tariff Item 1703 10 00.
This amendment formally includes Cane Molasses in the list of goods eligible for nil export duty, thereby promoting its export competitiveness and supporting the sugar and ethanol manufacturing sectors.
3. Revision in Tariff Heading and Import Duty for Edible Oils
The second amendment pertains to Notification No. 45/2025-Customs, which has been updated to revise the applicable tariff headings for certain edible oil products to ensure alignment with current trade classifications.
Additionally, the notification now specifies a 15% Basic Customs Duty (BCD) on the import of crude olive pomace oil, classified under Tariff Item 1510 10 00.
This change is aimed at rationalising duty structures and maintaining parity across categories of edible oils, in line with India’s broader customs and trade policy objectives.
4. Significance
These amendments:
- Simplify and harmonise tariff classifications under the Customs Tariff Act, 1975,
- Support export-oriented agricultural industries by exempting cane molasses, and
- Ensure fair import duty treatment across edible oil categories, balancing domestic producer and consumer interests.
