• CCI AD FROM 5th April 2021

CBIC amends Notification Nos. 96/2008-Customs, 57/2009-Customs, 101/2007-Customs and 50/2018-Customs consequential to imposition of Agriculture Infrastructure and Development Cess (AIDC)

Circular No. ES/428/2020-21                                             8th February, 2021

To: Members of the Council       

Sub:  CBIC amends Notification Nos. 96/2008-Customs, 57/2009-Customs, 101/2007-Customs and 50/2018-Customs consequential to imposition of Agriculture Infrastructure and Development Cess (AIDC)

Dear Member,

CBIC has issued Notification No. 16/2021-Customs dated 5th February, 2021 by making amendments in Notification Nos. 96/2008-Customs, 57/2009-Customs, 101/2007-Customs and 50/2018-Customs consequential to imposition of Agriculture Infrastructure and Development Cess (AIDC).

Sr. No.

Notification number and Date

Amendments

1

Notification No.96/2008-Customs, dated 13th August, 2008 regarding Duty free tariff preference for Least Developed Countries

 

In the said notification, -     

 

i) in the preamble, in clause (i), after the words, figures and brackets “from whole of the duty of Customs as specified in the first schedule of the Customs Tariff Act, 1975”, the words, figures and brackets “and from whole of Agriculture Infrastructure and Development Cess, leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)” shall be inserted;

 

ii) in the Explanation, for the words, figures and brackets “the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words, figures and brackets “the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and Agriculture Infrastructure and Development Cess leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)” shall be substituted.

2

Notification No.57/2009-Customs dated 30th May, 2009 regarding exemption to specified goods when imported to India from specified countries.

In the said notification, in the Explanation, for the words, figures and brackets “ the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975”, the words, figures and brackets “the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)” shall be substituted

3

Notification No. 101/2007-Customs, dated 11th September, 2007 regarding tariff concessions on specified items under Indo-Chile Preferential Trading Agreement

In the said notification, in the Explanation, for the words, figures and brackets “the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975”, the words, figures and brackets “the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)” shall be substituted.

4

Notification No. 50/2018- Customs, dated 30th June, 2018 seeking to provide the tariff concession to the goods of the description specified in column (3) of the Table hereto annexed and falling under the Chapter.

In the said notification, in the Explanation, for the words, figures and brackets “ the standard rate of duty specified in the First Schedule to the said Customs Tariff Act, 1975”, the words, figures and brackets “the sum of the standard rate of duty specified in the First Schedule to the Customs Tariff Act, 1975 and Agriculture Infrastructure and Development Cess leviable under clause 115 of the Finance Bill, 2021 (15 of 2021)” shall be substituted

Members may kindly make a note of the above.

Thanking you,  

Yours faithfully,

S. BALARAJU 
EXECUTIVE DIRECTOR