Agriculture Infrastructure and Development Cess introduced on imports; EDI filing must quote notification and duty flags for claims. AIDC is introduced as an additional duty on imports and as excise on specified excisable goods, with valuation aligned to customs valuation rules. ICES/ICEGATE has been updated and importers must quote the relevant notification serial numbers in the Bill of Entry; use NOTN TYPE 'C' with Additional Duty Flag 'CA' for customs AIDC and NOTN TYPE 'E' with Additional Duty Flag 'A' for excise AIDC. SWS is generally levied on AIDC but is exempted for specified gold and silver headings; traders must verify duty calculations and report discrepancies to ICEGATE.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Agriculture Infrastructure and Development Cess introduced on imports; EDI filing must quote notification and duty flags for claims.
AIDC is introduced as an additional duty on imports and as excise on specified excisable goods, with valuation aligned to customs valuation rules. ICES/ICEGATE has been updated and importers must quote the relevant notification serial numbers in the Bill of Entry; use NOTN TYPE 'C' with Additional Duty Flag 'CA' for customs AIDC and NOTN TYPE 'E' with Additional Duty Flag 'A' for excise AIDC. SWS is generally levied on AIDC but is exempted for specified gold and silver headings; traders must verify duty calculations and report discrepancies to ICEGATE.
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