Notification/Circular No.: 19/2026-Customs F. No. CBIC-190354/288/2021-TO(TRU-I) dated May 30, 2026
Applicable Act/Rule: Customs Act, 1962 (52 of 1962); Customs Tariff Act, 1975 (51 of 1975); Finance Act, 2021 (13 of 2021)
Applicable Section/Rule: Section 25, Sub-section (1) of the Customs Act, 1962; Section 124 of the Finance Act, 2021
Effective Period: June 1, 2026 to October 31, 2026 (inclusive)
Central Government has exempted Cotton falling under Heading 5201 of the First Schedule to the Customs Tariff Act, 1975, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable under Section 124 of the Finance Act, 2021.
TABLE
Sl. No. | Heading | Description of Goods |
1 | 5201 | Cotton. |
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