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Year Notification upto 31-03-2024)
Notification No. 11/2021-Customs Dated 01/02/2021
(as on 01-04-02024)
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 section 124 of the Finance Act, 2021 (13 of 2021) , 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) | 10% |
6 | 0808 10 00 | All goods | 35% |
7 | 1511 10 00 | Crude Palm Oil | 2[5%] [helldodold[20%]helldod] |
8 | 1507 10 00, 1512 11 10 |
All goods | 2[5%] [helldodold[20%]helldod] |
9 | 2204, 2205, 2206, 2208 | All goods | 100% |
10 | 2701, 2702, 2703 | All goods | Nil |
10AA |
2711 12 00 |
Liquified Propane Liquified Butane |
Nil |
10B. |
27111910, 27111920, 27111990 |
All goods |
Nil |
11 | 3102 10 10, 3102 10 90, 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% |
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 (other than 5201 00 25) |
All goods (Other than goods of staple length exceeding 32.0 mm) |
5%. |
15A. |
7110 | Goods, other than the following: - (a) Platinum and Palladium for use in the manufacture of: -
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; |
1[1.4%] [helldodold[5.4%]helldod] |
15B. |
71 |
The following goods,
namely: - |
1[0.35%][helldodold[4.35%]helldod] |
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. |
1[0.35%][helldodold[2.5%]helldod] |
15D. | 7106, 7108, 98 |
The following goods
(other than those mentioned at Sl. Nos. 15B and 15C), namely: - |
1[1%][helldodold[5%]helldod] |
15E. | 7112 | Spent catalyst or ash containing precious metals |
1[0.35][helldodold[4.35%]helldod] |
15F. | 7113 | Gold or
silver findings Explanation: For the purposes of this entry, “gold or silver findings” means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place |
1[1%][helldodold[5%]helldod] |
15G. | 7118 | Coins of precious metals | 1[1%][helldodold[5%]helldod] |
16A. |
8802 20 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 16A 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 |
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. |
9. |
Notification No. 99/2011-Customs, dated the 9th November, 2011 vide number G.S.R.801(E), dated the 9th November, 2011 |
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
1. Substituted Vide:- Notification No. 32/2024-Customs dt.23.07.2024 [w.e.f 24.07.2024]
2. Substituted Vide:- Notification No. 43/2024-Customs dt.13.09.2024 [w.e.f 14.09.2024]