Agriculture Infrastructure and Development Cess inclusion: exemptions revised to treat AIDC as part of the duty base for specified customs notifications. The notification amends four customs miscellaneous exemption notifications to include Agriculture Infrastructure and Development Cess (AIDC) within their exemption scope, substituting Explanation text to define the duty base as the sum of the standard rate of duty under the First Schedule to the Customs Tariff Act and the AIDC leviable under the Finance Bill, 2021, and inserting corresponding preamble language where applicable.