Agriculture Infrastructure and Development Cess rates are prescribed for specified imports with concessional and nil treatment for listed goods. Agriculture Infrastructure and Development Cess is exempted, for the specified goods listed in the Table, from so much of the cess leviable under the Finance Act, 2021 as exceeds the prescribed rate for each tariff entry. The notification sets chapter-wise and product-wise cess rates, including nil and concessional rates for certain goods, and extends nil treatment to goods imported under specified customs exemptions, advance authorisation, and other listed notifications, subject in some cases to end-use, shipment, certification, and procedural conditions. It comes into force on 2 February 2021.