[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SEC TION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION No. 17/2024-Customs
New Delhi, the 14th March, 2024

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to
do, hereby makes the following further amendment in the notification of the Government of India, Ministry of
Finance (Department of Revenue), No. 57/2017-Customs, dated the 30th June, 2017, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017,
namely :-

In the said notification, in the Table, -
(i) against S. No. 20, in column (3), in item (a), for the symbols and words “(commonly known as smart
watches);”, the symbols and words “(commonly known as smart watches) and other smart wearable de vices including smart rings, shoulder bands, neck bands or ankle bands;” shall be substituted.

[F.No. CBIC-190341/22/2023-TRU Section-CBEC]
(Vikram Vijay Wanere)
Under Secretary to the Government of India

Note: - The principal notification No.57/2017-Customs, dated the 30th June, 2017 was published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 798(E), dated the 30th June, 2017 and
last amended, vide notification No. 09/2024-Customs, dated the 30th January, 2024 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 79(E), dated the 30th January, 2024.