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TMI BlogEffective rate of Agriculture Infrastructure and Development Cess for specified goods prescribed.X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 5 [ 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. 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) 6 [ 10% ] 6. 0808 10 00 All goods 35% 7. 1511 10 00 7 [ Crude Palm Oil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 precio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 26 [******] 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 5. Substituted vide NOTIFICATION NO. 26/2021 Customs dated 08-04-2021 before it was read as said clause of the Finance Bill, 2021 6. Substituted vide Notification No. 38/2021-Customs dated 26-07-2021 w.e.f. 27-07-2021 before it was read as 20% 7. Substituted vide Notification No. 42/2021-Customs dated 10-09-2021 w.e.f. 11-09-2021 before it was read as All goods 8. Substituted vide Notification No. 42/2021-Customs dated 10-09-2021 w.e.f. 11-09-2021 before it was read as 17.5% 9. Inserted vide NOTIFICATION NO. 27/2022-Customs dated 21-05-2022 w.e.f. 22-05-2022 10. Inserted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07-2023 24. Substituted vide Notification No. 51/2023-Customs, dated 31.08.2023 , w.e.f. 01.09.2023 before it was read as, 15% 25. Substituted vide Notification No. 51/2023-Customs, dated 31.08.2023 , w.e.f. 01.09.2023 before it was read as, 15% 26. Omitted vide Notification No. 51/2023-Customs, dated 31.08.2023 , w.e.f. 01.09.2023 before it was read as, 23 [ 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 fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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