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TMI BlogClarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioners of Central Tax and Central Excise, All Pr. Director Generals/Director Generals under CBIC. Madam/Sir, Subject: Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 1[29.07.2016] - regarding. Finance Bill, 2021 (15 of 2021) dated 01.02.2021, vide clause 115 has imposed a duty of customs, to be called Agriculture Infrastructure and Development Cess (AIDC), on the import of goods specified in the First Schedule to the Customs Tariff Act, 1975 at the rate not exceeding the rate of customs duty as specified in the said Schedule, for the purposes of financing the agriculture infrastructure and other development exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tuations like clearance of inputs; capital goods; packing material suitable for repeated use such empty cones, bobbins, containers; left over textile fabric or textile material etc. or exit from EOU scheme. In such cases duty/tax of which exemption under Notification No. 52/2003-Customs dated 31.03.2003 was availed at the time of import is required to be paid at the time of clearance. In case of clearance of capital goods, applicable depreciation is allowed for denial of exemption. Unutilized left over textile fabric or textile material is allowed to be cleared into DTA on payment of duty leviable at the time of import but for the exemption on transaction value as if the goods have been manufactured in that unit. Exemption of duty/tax on go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vised Form 'A' is annexed herewith. Circular no. 35/2016-Customs dated 29.07.2016 may be treated as amended to above extent. 3. Difficulties, if any, may be brought to the notice of Board. 4. Hindi version will follow. Encl: - Revised Form 'A' Yours faithfully, -S/d- (Saroj Kumar Behera) Additional Director FORM -A Form to be maintained by EOU/STPI/EHTP for the receipt, storage, processing and removal of goods. (as per Circular 07/2021-Customs, dated 22-2-2021) Name of EOU and address : GST/Central Excise Registration No : Range/Circle ______ Division ______ Commissionerate __________ Receipts Bill of Entry No. and date, if appli-cable Customs Station of import, if appli-cable Code and address of Warehouse from where receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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