Notification No. 49/2021-Custom Dated 13/10/2021 -Seeks to reduce AIDC on crude soya, sunflower and palm oils till 31.03.2022

Notification No. 49/2021-Customs Dated 13/10/2021

Seeks to reduce AIDC on crude soya, sunflower and palm oils till 31.03.2022-

G.S.R. ЕЕ(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 section of the Finance Act, 2021 (13 of 2021), as is in excess of the amount calculated at the rate specified in column (4) of the said Table, namely: -

Table

S. No.	Chapter or Heading or subheading or tariff item of the First Schedule	Description of goods	Rate
(1)	(2)	(3)	(4)
^[helldod^10omit[1.	1507 10 00	Crude Soya-bean oil, whether or not degummed	5%
2.	1511 10 00	Crude Palm Oil	¹[5%] ^[helldodold[7.5%]^helldod]
3.	1512 11 10	Crude Sunflower seed oil	5%]^helldod]
²[4.	0713 40 00	Lentil (Mosur)	Nil]
⁹[5.	0713 20 20	Bengal gram (desi chana)	Nil]

2. This notification shall come into effect on the 14^th October, 2021, and will remain in force up to and inclusive of the ⁶[31^st March, 2025] ^[helldodold[³[31^st March, ⁵[2024] ^old[2023]]^helldod] ^[helldod^8omit[⁷[Provided that nothing contained in this notification shall apply to the goods specified against serial numbers 1, 2 and 3 of the Table above on or after the 1st day of April, 2024Ф]]^helldod] shall be substituted.] ^{[helldod 4omit}[Provided that nothing contained in this notification shall apply to the goods specified against serial numbers 1, 2 and 3 of the Table above on or after the 1^st day of October, 2022]] ^old[ ¹[30^th September, 2022]] ^old[31^st March, 2022]^helldod]

[F. No. CBIC-190354/226/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India

1. Substituted Vide Notification No. 16/2022-Customs Dated 12/02/2022 (w.e.f. 13.02.2022)

2. Inserted Vide Notification No. 16/2022-Customs Dated 12/02/2022 (w.e.f. 13.02.2022)

3. Substituted Vide Notification No. 44/2022-Customs Dated 23/07/2022

4. Omitted Vide Notification No. 46/2022-Customs Dated 31/08/2022

5. Substituted Vide Notification No. 65/2022-Customs Dated 29/12/2022

6. Substituted Vide Notification No. 65/2023-Customs Dated 21/12/2023

7. Inserted Vide Notification No. 65/2023-Customs Dated 21/12/2023

8. Omitted Vide Notification No. 02/2024-Customs Dated 15/01/2024

9. Inserted Vide Notification No. 24/2024-Customs Dated 03/05/2024 (w.e.f. 04.05.2024)

10. Omitted Vide Notification No. 43/2024-Customs dt.13.09.2024 (w.e.f. 14.09.2024)