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of <h1>Notification sets Agriculture Infrastructure and Development Cess rates for specified imported goods, with exemptions, annexure and corrigenda</h1> The government notification prescribes the effective Agriculture Infrastructure and Development Cess rates for specified imported goods by exempting amounts in excess of listed rates for distinct tariff headings and sub-headings. A detailed table assigns cess rates (including nil or reduced rates) to numerous commodity codes (e.g., agricultural produce, edible oils, fuels, minerals, fertilizers, chemicals, metals, vehicles, textiles, and others). The instrument comes into force on 2 February 2021 and includes an annexure listing prior notifications relied upon, plus multiple corrigenda and subsequent amendments clarifying tariff entries, conditional exemptions and applicable procedural requirements.
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