Seeks to exempt Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver. - 13/2021 - Customs -Tariff

Exemption of Social Welfare Surcharge on AIDC for imported gold and silver removes surcharge liability on those imports.

Exempts the Social Welfare Surcharge on the Agriculture Infrastructure and Development Cess for imports of goods classified under the customs tariff headings covering gold and silver, relieving such imports from the whole of that surcharge; the notification specifies an effective commencement date and was subsequently rescinded, with a prior substitution to the cited Finance Act provision noted in the accompanying annotation.