2[CHAPTER 68
Articles Of Stone, Plaster, Cement, Asbestos, Mica Or Similar Materials.
(Section Notes)
Main Notes
1. This Chapter does not cover :
(a) goods of Chapter 25 ;
(b) coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard) ;
(c) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric) ;
(d) articles of Chapter 71 ;
(e) tools or parts of tools, of Chapter 82 ;
(f) lithographic stones of heading 8442 ;
(g) electrical insulators (heading 8546) or fittings of insulating material of heading 8547 ;
(h) dental burrs (heading 9018) ;
(ij) articles of Chapter 91 (for example, clocks and clock cases)
(k) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings) ;
(l) articles of Chapter 95 (for example, toys, games and sports requisites) ;
(m) articles of heading 9602, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620(monopods, bipods, tripods and similar articles); or;
(n) articles of Chapter 97 (for example, works of art).
2. In heading 6802, the expression ""worked monumental or building stone"" applies not only to the varieties of stone referred to in heading 2512.5 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
Chapter Number |
ITC(HS) Code |
Description | Dashes | Export Policy | Policy Condition | Notification No | Notification Date |
68 | 68 | Articles Of Stone, Plaster, Cement, Asbestos, Mica Or Similar Materials. | |||||
68 | 68010000 | Setts, curbstones and flagstones, of natural stone (except slate). | Free | ||||
68 | 6802 | WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAICCUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE) | |||||
68 | 68021000 | Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder | - | Free | |||
68 | 680221 |
Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even surface : -- Marble, travertine and alabaster |
- | ||||
68 | 68022110 | Marble blocks or tiles | --- | Free | |||
68 | 68022120 | Marble monumental stone | --- | Free | |||
68 | 68022190 | Other | --- | Free | |||
68 | 680223 |
Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even surface : -- Granite |
- | ||||
68 | 68022310 | Granite blocks or tiles | --- | Free | |||
68 | 68022390 | Other | --- | Free | |||
68 | 68022900 |
Other monumental or building stone and articles
thereof, simply cut or sawn, with a flat or even surface : -- Other stone |
- | Free | |||
68 | 68029100 |
Other : -- Marble, travertine and alabaster |
- | Free | |||
68 | 68029200 |
Other : -- Other calcareous stone |
- | Free | |||
68 | 68029300 |
Other : -- Granite |
- | Free | |||
68 | 68029900 |
Other : -- Other stone |
- | Free | |||
68 | 68030000 | Worked slate and articles of slate or of agglomerated slate. | Free | ||||
68 | 6804 | Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. | |||||
68 | 68041000 | Millstones and grindstones for milling, grinding or pulping | - | Free | |||
68 | 680421 |
Other millstones, grindstones, grinding wheels and
the like : -- Of agglomerated synthetic or natural diamond |
- | ||||
68 | 68042110 | Diamond impregnated wheels | --- | Free | |||
68 | 68042190 | Other | --- | Free | |||
68 | 680422 |
Other millstones, grindstones, grinding wheels and
the like : -- Of other agglomerated abrasives or of ceramics |
- | ||||
68 | 68042210 | Grinding wheels of synthetic abrasive | --- | Free | |||
68 | 68042220 | Grinding wheels of other materials | --- | Free | |||
68 | 68042290 | Other | --- | Free | |||
68 | 680423 |
Other millstones, grindstones, grinding wheels and
the like : -- Of natural stone |
- | ||||
68 | 68042310 | Grinding wheels made of natural stone | --- | Free | |||
68 | 68042390 | Other | --- | Free | |||
68 | 680430 | Hand sharpening or polishing stones | - | ||||
68 | 68043010 | Polishing stones | --- | Free | |||
68 | 68043020 | Sharpening stones | --- | Free | |||
68 | 6805 | Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. | |||||
68 | 680510 | On a base of woven textile fabric only | - | ||||
68 | 68051010 | Abrasive cloths | --- | Free | |||
68 | 68051090 | Other | --- | Free | |||
68 | 680520 | on a base of paper or paperboard only | - | ||||
68 | 68052010 | Emery or corundum coated paper | --- | Free | |||
68 | 68052020 | Flint coated paper | --- | Free | |||
68 | 68052030 | Glass or sand coated paper | --- | Free | |||
68 | 68052040 | Other abrasive paper | --- | Free | |||
68 | 68052090 | Other | --- | Free | |||
68 | 68053000 | On a base of other materials | - | Free | |||
68 | 6806 | Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat- insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69. | |||||
68 | 68061000 | Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls | - | Free | |||
68 | 68062000 | Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) | - | Free | |||
68 | 68069000 | Other | - | Free | |||
68 | 6807 | Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). | |||||
68 | 680710 | In rolls | - | ||||
68 | 68071010 | Tarfelt roofing | --- | Free | |||
68 | 68071090 | Other | --- | Free | |||
68 | 680790 | Other | - | ||||
68 | 68079010 | Tarfelt roofing | --- | Free | |||
68 | 68079090 | Other | --- | Free | |||
68 | 68080000 | Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. | Free | ||||
68 | 6809 | Articles of plaster or of compositions based on plaster. | |||||
68 | 68091100 |
Boards, sheets, panels, tiles and similar articles,
not ornamented : -- Faced or reinforced with paper or paperboard only |
- | Free | |||
68 | 68091900 |
Boards, sheets, panels, tiles and similar articles,
not ornamented : -- Other |
- | Free | |||
68 | 68099000 | Other articles | - | Free | |||
68 | 6810 | Articles of cement, of concrete or of artificial stone, whether or not reinforced. | |||||
68 | 681011 |
Tiles, flagstones, bricks and similar articles : -- Building blocks and bricks |
- | ||||
68 | 68101110 | Cement bricks | --- | Free | |||
68 | 68101190 | Other | --- | Free | |||
68 | 681019 |
Tiles, flagstones, bricks and similar articles : -- Other |
- | ||||
68 | 68101910 | Cement tiles for mosaic | --- | Free | |||
68 | 68101990 | Other | --- | Free | |||
68 | 68109100 |
Other articles : -- Prefabricated structural components for building or civil engineering |
- | Free | |||
68 | 681099 |
Other articles : -- Other |
- | ||||
68 | 68109910 | Concrete boulder | --- | Free | |||
68 | 68109990 | Other | --- | Free | |||
68 | 6811 | Articles of asbestos-cement, of cellulose fibre-cement or the like. | |||||
68 | 681140 | Containing asbestos | - | ||||
68 | 68114010 | Asbestos - cement sheets | --- | Free | |||
68 | 68114020 | Asbestos - cement tiles | --- | Free | |||
68 | 68114090 | Other | --- | Free | |||
68 | 68118100 |
Not containing asbestos : -- Corrugated sheets |
- | Free | |||
68 | 68118200 |
Not containing asbestos : -- Other sheets, panels, tiles and similar articles |
- | Free | |||
68 | 681189 |
Not containing asbestos : -- Other articles |
- | ||||
68 | 68118910 | Tubes, pipes and tube or pipe fittings | --- | Free | |||
68 | 68118990 | Other | --- | Free | |||
68 | 6812 | Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13. | |||||
68 | 68128000 | Of crocidolite | - | Free | |||
68 | 68129100 |
Other : -- Clothing, clothing accessories, footwear and headgear |
- | Free | |||
68 | 68129911 |
Lagging compounds: ----Asbestos |
- | Free | |||
68 | 68129919 |
Lagging compounds: ----Other |
--- | Free | |||
68 | 68129921 |
Asbestos packing joints and gaskets: ----Packing joints |
--- | Free | |||
68 | 68129922 |
Asbestos packing joints and gaskets: ----Gaskets |
--- | Free | |||
68 | 68129990 |
Asbestos packing joints and gaskets: ----Other |
- | Free | |||
68 | 6813 | Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. | - | ||||
68 | 681320 | Containing asbestos | --- | ||||
68 | 68132010 | Brake lining and pads | --- | Free | |||
68 | 68132090 | Asbestos friction materials | --- | Free | |||
68 | 68138100 |
Not containing asbestos : -- Brake linings and pads |
--- | Free | |||
68 | 68138900 |
Not containing asbestos : -- Other |
--- | Free | |||
68 | 6814 | Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. | |||||
68 | 681410 | Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support | - | ||||
68 | 68141010 | Cut mica condenser films or plates | --- | Free | |||
68 | 68141020 | Sheets and strips cut to shape | --- | Free | |||
68 | 68141030 | Washers and discs | - | Free | |||
68 | 68141090 | Other | - | Free | |||
68 | 681490 | Other | |||||
68 | 68149010 | Mica stacked units | - | Free | |||
68 | 68149020 | Silvered mica, capacitor plates or silvered mica plates | --- | Free | |||
68 | 68149030 | Micanite and all sorts of built up mica | --- | Free | |||
68 | 68149040 | Mica paper or reconstituted mica paper | --- | Free | |||
68 | 68149050 | Moulded glass bonded or glass bonded mica | --- | Free | |||
68 | 68149060 | Mica bricks | - | Free | |||
68 | 68149090 | Other | --- | Free | |||
68 | 6815 | Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. | --- | ||||
68 | 68151100 |
Carbon fibres; articles of carbon fibres for
non-electrical uses; other articles of graphite or other carbon for
non-electrical uses: - - Carbon fibres |
--- | Free | |||
68 | 68151200 | Fabrics of carbon fibres | --- | Free | |||
68 | 68151300 |
Carbon fibres; articles of carbon fibres for
non-electrical uses; other articles of graphite or other carbon for
non-electrical uses: - - Other articles of carbon fibres |
--- | Free | |||
68 | 68151900 |
Carbon fibres; articles of carbon fibres for
non-electrical uses; other articles of graphite or other carbon for
non-electrical uses: - - Other |
--- | Free | |||
68 | 68152000 | Articles of peat | --- | Free | |||
68 | 68159100 | Other articles :- - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite | Free | ||||
68 | 681599 |
Other articles : -- Other |
- | ||||
68 | 68159910 | Bricks and tiles of fly ash | --- | Free | |||
68 | 68159920 | Sanitary wares, kitchen wares and other made up articles of fly ash | --- | Free | |||
68 | 68159930 |
Basalt fibre, filament and articles thereof
conforming
to ASTM D3039, C1185 ; |
--- | Free | |||
68 | 68159990 | Other | - | Free |
]
[helldodold[1[CHAPTER 68
Articles Of Stone, Plaster, Cement, Asbestos, Mica Or Similar Materials.
Chapter Number | ITC(HS) Code | Description | Export Policy | Policy Condition | Notification No | Notification Date |
68 | 68 | Articles Of Stone, Plaster, Cement, Asbestos, Mica Or Similar Materials. | ||||
68 | 68010000 | Setts, curbstones and flagstones, of natural stone (except slate). | Free | |||
68 | 6802 | WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF HEADING 6801; MOSAICCUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE) | ||||
68 | 68021000 | Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder | Free | |||
68 | 680221 |
Other monumental or building stone and articles thereof, simply cut or
sawn, with a flat or even surface : -- Marble, travertine and alabaster |
||||
68 | 68022110 | Marble blocks or tiles | Free | |||
68 | 68022120 | Marble monumental stone | Free | |||
68 | 68022190 | Other | Free | |||
68 | 680223 |
Other monumental or building stone and articles thereof, simply cut or
sawn, with a flat or even surface : -- Granite |
||||
68 | 68022310 | Granite blocks or tiles | Free | |||
68 | 68022390 | Other | Free | |||
68 | 68022900 |
Other monumental or building stone and articles thereof, simply cut or
sawn, with a flat or even surface : -- Other stone |
Free | |||
68 | 68029100 |
Other : -- Marble, travertine and alabaster |
Free | |||
68 | 68029200 |
Other : -- Other calcareous stone |
Free | |||
68 | 68029300 |
Other : -- Granite |
Free | |||
68 | 68029900 |
Other : -- Other stone |
Free | |||
68 |
68030000 |
Worked slate and articles of slate or of agglomerated slate. |
Free |
|||
68 |
6804 |
Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. |
||||
68 |
68041000 |
Millstones and grindstones for milling, grinding or pulping |
Free |
|||
68 |
680421 |
Other millstones, grindstones, grinding wheels and the like : |
||||
68 |
68042110 |
Diamond impregnated wheels |
Free |
|||
68 |
68042190 |
Other |
Free |
|||
68 |
680422 |
Other millstones, grindstones, grinding wheels and the like : |
||||
68 |
68042210 |
Grinding wheels of synthetic abrasive |
Free |
|||
68 |
68042220 |
Grinding wheels of other materials |
Free |
|||
68 |
68042290 |
Other |
Free |
|||
68 |
680423 |
Other millstones, grindstones, grinding wheels and the like : |
||||
68 |
68042310 |
Grinding wheels made of natural stone |
Free |
|||
68 |
68042390 |
Other |
Free |
|||
68 |
680430 |
Hand sharpening or polishing stones |
||||
68 |
68043010 |
Polishing stones |
Free |
|||
68 |
68043020 |
Sharpening stones |
Free |
|||
68 |
6805 |
Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. |
||||
68 |
680510 |
On a base of woven textile fabric only |
||||
68 |
68051010 |
Abrasive cloths |
Free |
|||
68 |
68051090 |
Other |
Free |
|||
68 |
680520 |
on a base of paper or paperboard only |
||||
68 |
68052010 |
Emery or corundum coated paper |
Free |
|||
68 |
68052020 |
Flint coated paper |
Free |
|||
68 |
68052030 |
Glass or sand coated paper |
Free |
|||
68 |
68052040 |
Other abrasive paper |
Free |
|||
68 |
68052090 |
Other |
Free |
|||
68 |
68053000 |
On a base of other materials |
Free |
|||
68 |
6806 |
Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, soundinsulating or sound-absorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69. |
||||
68 |
68061000 |
Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls |
Free |
|||
68 |
68062000 |
Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) |
Free |
|||
68 |
68069000 |
Other |
Free |
|||
68 |
6807 |
Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). |
||||
68 |
680710 |
In rolls |
||||
68 |
68071010 |
Tarfelt roofing |
Free |
|||
68 |
68071090 |
Other |
Free |
|||
68 |
680790 |
Other |
||||
68 |
68079010 |
Tarfelt roofing |
Free |
|||
68 |
68079090 |
Other |
Free |
|||
68 |
68080000 |
Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. |
Free |
|||
68 |
6809 |
Articles of plaster or of compositions based on plaster. |
||||
68 |
68091100 |
Boards, sheets, panels, tiles and similar articles, not ornamented : |
Free |
|||
68 |
68091900 |
Boards, sheets, panels, tiles and similar articles, not ornamented : |
Free |
|||
68 |
68099000 |
Other articles |
Free |
|||
68 |
6810 |
Articles of cement, of concrete or of artificial stone, whether or not reinforced. |
||||
68 |
681011 |
Tiles, flagstones, bricks and similar articles : -- Building blocks and bricks |
||||
68 |
68101110 |
Cement bricks |
Free |
|||
68 |
68101190 |
Other |
Free |
|||
68 |
681019 |
Tiles, flagstones, bricks and similar articles : -- Other |
||||
68 |
68101910 |
Cement tiles for mosaic |
Free |
|||
68 |
68101990 |
Other |
Free |
|||
68 |
68109100 |
Other articles : |
Free |
|||
68 |
681099 |
Other articles : |
||||
68 |
68109910 |
Concrete boulder |
Free |
|||
68 |
68109990 |
Other |
Free |
|||
68 |
6811 |
Articles of asbestos-cement, of cellulose fibrecement or the like. |
||||
68 |
681140 |
Containing asbestos |
||||
68 |
68114010 |
Asbestos - cement sheets |
Free |
|||
68 |
68114020 |
Asbestos - cement tiles |
Free |
|||
68 |
68114090 |
Other |
Free |
|||
68 |
68118100 |
Not containing asbestos : |
Free |
|||
68 |
68118200 |
Not containing asbestos : |
Free |
|||
68 |
681189 |
Not containing asbestos : |
||||
68 |
68118910 |
Tubes, pipes and tube or pipe fittings |
Free |
|||
68 |
68118990 |
Other |
Free |
|||
68 |
6812 |
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13. |
||||
68 |
68128000 |
Of crocidolite |
Free |
|||
68 |
68129100 |
Other : |
Free |
|||
68 |
68129911 |
Lagging compounds: |
Free |
|||
68 |
68129919 |
Lagging compounds: |
Free |
|||
68 |
68129921 |
Asbestos packing joints and gaskets: |
Free |
|||
68 |
68129922 |
Asbestos packing joints and gaskets: |
Free |
|||
68 |
68129990 |
Asbestos packing joints and gaskets: |
Free |
|||
68 |
6813 |
Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. |
||||
68 |
681320 |
Containing asbestos |
||||
68 |
68132010 |
Brake lining and pads |
Free |
|||
68 |
68132090 |
Asbestos friction materials |
Free |
|||
68 |
68138100 |
Not containing asbestos : |
Free |
|||
68 |
68138900 |
Not containing asbestos : |
Free |
|||
68 |
6814 |
Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. |
||||
68 |
681410 |
Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support |
||||
68 |
68141010 |
Cut mica condenser films or plates |
Free |
|||
68 |
68141020 |
Sheets and strips cut to shape |
Free |
|||
68 |
68141030 |
Washers and discs |
Free |
|||
68 |
68141090 |
Other |
Free |
|||
68 |
681490 |
Other |
||||
68 |
68149010 |
Mica stacked units |
Free |
|||
68 |
68149020 |
Silvered mica, capacitor plates or silvered mica plates |
Free |
|||
68 |
68149030 |
Micanite and all sorts of built up mica |
Free |
|||
68 |
68149040 |
Mica paper or reconstituted mica paper |
Free |
|||
68 |
68149050 |
Moulded glass bonded or glass bonded mica |
Free |
|||
68 |
68149060 |
Mica bricks |
Free |
|||
68 |
68149090 |
Other |
Free |
|||
68 |
6815 |
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. |
||||
68 |
68151100 |
Carbon fibres; articles of carbon fibres for nonelectrical uses; other
articles of graphite or other carbon for non-electrical uses: |
Free |
|||
68 |
68151200 |
Fabrics of carbon fibres |
Free |
|||
68 |
68151300 |
Carbon fibres; articles of carbon fibres for nonelectrical uses; other
articles of graphite or other carbon for non-electrical uses: |
Free |
|||
68 |
68151900 |
Carbon fibres; articles of carbon fibres for nonelectrical uses; other
articles of graphite or other carbon for non-electrical uses: |
Free |
|||
68 |
68152000 |
Articles of peat |
Free |
|||
68 |
68159100 |
Other articles : |
Free |
|||
68 |
681599 |
Other articles : |
||||
68 |
68159910 |
Bricks and tiles of fly ash |
Free |
|||
68 |
68159920 |
Sanitary wares, kitchen wares and other made up articles of fly ash |
Free |
|||
68 |
68159930 |
Basalt fibre, filament and articles thereof conforming to ASTM D3039, C1185 ; |
Free |
|||
68 |
68159990 |
Other |
Free |
]]helldod]
1. Inserted vide:- Trade Notice No. 11/2024-25 dt. 02.08.2024
2. Substituted Vide Notification No. 50/2024-25 dt. 13.01.2025