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Customs - Highlights / Catch Notes

Home Highlights March 2025 Year 2025 This

The Central Government has amended Notification No. ...


Government exempts Bengal gram from AIDC and SWS under Customs Act, setting 10% consolidated import duty effective April 2025.

March 29, 2025

Notifications     Customs

The Central Government has amended Notification No. 11/2018-Customs and Notification No. 11/2021-Customs to exempt Bengal gram (desi chana) under HS code 0713 20 20 from both Agriculture Infrastructure and Development Cess (AIDC) and Social Welfare Surcharge (SWS). These amendments, exercised under s.25(1) of the Customs Act, 1962, read with s.124 of the Finance Act, 2021 and s.110 of Finance Act, 2018, effectively establish a consolidated import duty of 10% on Bengal gram imports. The notification specifically inserts "0713 20 20" after "0713 10" in the first notification and substitutes the entry against Sl. No. 3 with "Nil" in the second notification. These provisions take effect from April 1, 2025.

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