DGFT Notification 49/2025 Dated 09/12/2025 – Diamond Imprest Imports exempted from IGST and Compensation Cess 

The existing provision granted exemption from various customs duties for imports made under the Diamond Imprest Authorisation, including Basic Customs Duty, Additional Customs Duty, Education Cess, Anti- dumping Duty, Countervailing Duty, Safeguard Duty, and Transition Product Specific Safeguard Duty. The revised paragraph retains these exemptions and further extends the benefit by exempting such imports from the entire Integrated Tax and Compensation Cess leviable under Section 3 of Customs Tariff Act. 

(DGFT Notification 49/2025 Dated 09/12/2025)

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