IMPOSITION OF AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS ON IMPORT OF CERTAIN ITEMS [to be effective from 02.02.2021] [Clause [115] of the Finance Bill, 2021]

S. No

Heading, sub-heading tariff item

Commodity

Basic customs duty

AIDC

1.

0808 10 00

Apples

15%

35%

2.

1511 10 00

Crude Palm Oil

15%

17.5%

3.

1507 10 00

Crude Soya-bean oil

15%

20%

4.

1512 11 10

Crude Sunflower seed oil

15%

20%

5.

0713 10

Peas (Pisum sativum)

10%

40%

6.

0713 20 10

Kabuli Chana

10%

30%

7.

0713 20 20

Bengal Gram (desichana)

10%

50%

8.

0713 20 90

Chick Peas (garbanzos)

10%

50%

9.

0713 40 00

Lentils (Mosur)

10%

20%

10.

2204

All goods (Wine)

50%

100%

11.

2205

Vermouth and other wine of fresh grapes, flavoured

50%

100%

12.

2206

Other fermented beverages for example, Cider, Perry, Mead, sake, mixture of fermented beverages or fermented beverages and nonalcoholic beverages

50%

100%

13.

2208

All goods (Brandy, Bourbon whiskey, Scotch etc.)

50%

100%

14.

2701

Various types of coal

1%

1.5%

15.

2702

Lignite, whether or not agglomerated

1%

1.5%

16.

2703

Peat, whether or not agglomerated

1%

1.5%

17.

3102 10 00

Urea

Nil

5%

18.

3102 30 00

Ammonium nitrate

2.5%

5%

19.

31

Muriate of potash, for use as manure or for the production

of complex fertilisers

Nil

5%

20.

3105 30 00

Diammonium phosphate, for use as manure or for the production of complex fertilisers

Nil

5%

21.

5201

Cotton (not carded or combed)

5%

5%

22.

7106

Silver (including imports by eligible passengers)

7.5%

2.5%

23.

7106

Silver Dore

6.1%

2.5%

24.

7108

Gold (including imports by eligible passengers)

7.5%

2.5%

25.

7108

Gold Dore

6.9%

2.5%