Agriculture Infrastructure and Development Cess applied on imports; importers must quote notifications and use EDI flags to claim exemptions. Introduction of Agriculture Infrastructure and Development Cess (AIDC) on imports is chargeable in addition to existing customs or excise duties, with valuation following customs valuation rules. ICES/ICEGATE system updates require mandatory quoting of the relevant notification serial numbers in the Bill of Entry and use of specified BE_DUTY flags (NOTN TYPE 'C'/'E' and Additional Duty Flag 'A') to claim customs or excise exemptions; excise AIDC applies to petrol and high speed diesel. Social Welfare Surcharge treatment and automated system adjustments for notified exemptions on gold and silver are implemented. Trade and officers must verify duty calculations during the transition and report discrepancies to the ICES helpdesk.
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 applied on imports; importers must quote notifications and use EDI flags to claim exemptions.
Introduction of Agriculture Infrastructure and Development Cess (AIDC) on imports is chargeable in addition to existing customs or excise duties, with valuation following customs valuation rules. ICES/ICEGATE system updates require mandatory quoting of the relevant notification serial numbers in the Bill of Entry and use of specified BE_DUTY flags (NOTN TYPE 'C'/'E' and Additional Duty Flag 'A') to claim customs or excise exemptions; excise AIDC applies to petrol and high speed diesel. Social Welfare Surcharge treatment and automated system adjustments for notified exemptions on gold and silver are implemented. Trade and officers must verify duty calculations during the transition and report discrepancies to the ICES helpdesk.
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