Notification No. 11/2021-Customs Dated 01/02/2021

Seeks to prescribe effective rate of Agriculture Infrastructure and Development Cess for specified goods.-

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) read with 3[section 124 of the Finance Act, 2021 (13 of 2021)] old[clause 115 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law], the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the said clause of the Finance Bill, 2021, as is in excess of the amount calculated at the rate specified in column (4) of the said Table.

Table

Sl. No.

Chapter or heading or subheading or tariff item of the First Schedule

Description of goods

Rate

(1)

(2)

(3)

(4)
1 0713 10 All goods 40%
2 0713 20 10 All goods 30%
3 0713 20 20 All goods 50%
4 0713 20 90 Chick Peas (Garbanzos) 50%
5 0713 40 00 Lentil (Mosur) 4[10%]
old[20%]
6 0808 10 00 All goods 35%
7 1511 10 00 5[Crude Palm Oil] old[All goods] 5[20%] old[17.5%]
8 1507 10 00,
1512 11 10		 All goods 20%
9 2204, 2205, 2206, 1[2208] All goods 100%
10 2701, 2702, 2703 All goods 9[Nil]old[1.5%]
14[10AA

2711 12 00
2711 13 00

 Liquified Propane
Liquified Butane		 15[Nil] [helldodold[15%.]helldod]
8omit[6[10A 2701 (a) Anthracite/Pulverized Coal Injection (PCI) coal
(b) Coking coal 		Nil]]
13[10B.

27111910, 27111920, 27111990

All goods

 15[Nil] [helldodold[15%]helldod]
11 12[3102 10 10, 3102 10 90, 3102 30 00] old[3102 10 00, 3102 30 00] All goods 5%
12 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5%
13 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5%

10[13A.

 4011 30 00 All goods covered under S. No. 280A of the of the Table in Notification No. 50/2017- Customs dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E) dated the 30th June, 2017

0.5%]
14 5201 All goods 5%
11omit[15 7106 or 98 Silver, including silver dore 2.5%]
7[15A. 7110 Goods, other than the following: -
(a) Platinum and Palladium for use in the manufacture of: -

(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843;
(ii) all goods falling under sub-heading 3815 12;
(iii) catalytic convertors falling under tariff item 8421 32 00;

Provided that, the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022;
(b) Rhodium

9[5.4%]old[1.5%]]
1015B.

71

The following goods, namely: -
(a) Silver dore bar, having silver content not exceeding 95%
(b) Gold dore bar, having gold content not exceeding 95%
Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022:
Provided further that
(a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above;
(b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced;
(c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory attached to it, giving detailed precious metal content in the dore bar;
(d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and
(e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above.

 4.35%
15C. 71(except 7106, 7108)

All goods covered under S. Nos.356 and 357 of the notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017.

2.5%
15D. 7106, 7108, 98

The following goods (other than those mentioned at Sl. Nos. 15B and 15C), namely: -
(a) Silver
(b) Gold

 5%]
11omit[16 7108 or 98 Gold, including gold dore 2.5%]
10[16A. 8802 20 00,
8802 30 00,
8802 40 00

All goods covered under S. No. 543A of the Table in Notification No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30th June, 2017.

 0.5%]
17 Any Chapter All goods other than goods mentioned against serial numbers 1 to 9[16A]old[16] above. Nil
18 Any Chapter All goods on which exemption from basic customs duty is claimed and allowed under the advance authorisation. Nil
19 Any Chapter All goods on which exemption from basic customs duty is claimed and allowed under the notifications, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), mentioned in the ANNEXURE. Nil

 [helldod16omit[14[Provided that nothing contained in S.No 10AA shall apply to imports of Liquified Propane and Liquified Butane mixture , Liquified Propane and Liquified Butane by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers;

Provided further that nothing contained in Sl. No 10 B shall apply to imports of Liquified Petroleum Gas by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers;]]helldod]

ANNEXURE

S. No.

Details of Notifications

(1)

(2)
1 Notification No. 74/2005-Customs, dated the 22nd July, 2005 vide number G.S.R.499(E), dated the 22nd July, 2005
2 Notification No. 10/2008-Customs, dated the 15th January, 2008 vide number G.S.R.33(E), dated the 15th January, 2008.
3 Notification No. 152/2009-Customs, dated the 31st December, 2009 vide number G.S.R. 943(E), dated the 31st December, 2009.
4 Notification No. 46/2011-Customs, dated the 1st June, 2011 vide number G.S.R.423(E), dated the 1st June, 2011.
5 Notification No. 53/2011-Customs, dated the 1st July, 2011 vide number G.S.R.499(E), dated the 1st July, 2011.
6 Notification No. 69/2011-Customs, dated the 29th July, 2011 vide number G.S.R.593(E), dated the 29th July, 2011.
7 Notification No. 52/2003-Customs, dated the 31st March, 2003 vide number G.S.R.274(E), dated the 31st March, 2003.
8 Notification No. 3/57-Customs, dated the 8th January, 1957 vide number G.S.R.98 (E), dated the 08th January, 1957.

1[9.

 Notification No. 99/2011-Customs, dated the 9th November, 2011 vide number G.S.R.801(E), dated the 9th November, 2011]

2[10.

 Notification No. 56/2000-Customs, dated the 5th May, 2000 vide number G.S.R. 399 (E), dated the 5th May, 2000.

11

 Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R. 413 (E), dated the 8th May, 2000].

2. This notification shall come into force on the 2nd February, 2021.

[F. No. 334/02/2021 -TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

Refer Circular No. 07/2021-Customs Dated 22/02/2021

 

1. Corrigendum dated 05.02.2021

2. Inserted vide Notification No. 18/2021-Cus Dated 17/02/2021

3. Substituted vide:- Notification No. 26/2021-Cus Dated 08/04/2021

4. Substituted Vide:- Notification No. 38/2021-Cus dated 26/07/2021

5. Substituted Vide:-Notification No. 42/2021-Cus dated 10/09/2021

6. Inserted Vide:-Notification No. 27/2022-Cus dated 21/05/2022 [w.e.f 22.05.2022]

7. Inserted Vide:-Notification No. 53/2022-Cus dated 03/10/2022

8. Omitted Vide:-Notification No. 60/2022-Cus dated 18/11/2022 [ w.e.f 19.11.2022]

9. Substituted Vide:-Notification No. 03/2023-Customs Dated 01/02/2023 [ w.e.f 02.02.2023]

10. Inserted Vide:-Notification No. 03/2023-Customs Dated 01/02/2023 [ w.e.f 02.02.2023]

11. Omitted Vide: Notification No. 03/2023-Customs Dated 01/02/2023 [ w.e.f 02.02.2023]

12. Substituted vide Notification No. 36/2023-Customs Dated 29/04/2023 [ w.e.f 01.05.2023]

13. Inserted Vide :-  Notification No. 42/2023-Customs Dated 30/06/2023 [ w.e.f 01.07.2023]

14. Inserted Vide:- Notification No. 45/2023-Customs Dated 01/07/2023

15. Substituted Vide:- Notification No. 51/2023-Customs Dated 31/08/2023 [ w.e.f 01.09.2023]

16. Omitted Vide:-  Notification No. 51/2023-Customs Dated 31/08/2023 [ w.e.f 01.09.2023]