This Notification has been Rescinded vide: Section 110 of Finance Act, 2018 vide Notification No. 05/2023-Customs Dated 01/02/2023 (w.e.f. 02.02.2023)
Notification No. 13/2021-Customs Dated 01/02/2021
Seeks to exempt Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver-
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 110 of the Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under headings 7106 and 7108 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from the whole of the Social Welfare Surcharge leviable on the Agriculture Infrastructure and Development Cess leviable under 1[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].
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. 26/2021-Cus Dated 08/04/2021