Agriculture Infrastructure and Development Cess exemption limits AIDC on specified crude edible oils and certain pulses to capped rates. Exempts specified goods from the Agriculture Infrastructure and Development Cess to the extent the cess exceeds the capped rates stated in the Table to Notification No. 49/2021-Customs; covers certain crude edible oils and specified pulses by tariff item and limits AIDC liability to the reduced rate for each listed entry.
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Agriculture Infrastructure and Development Cess exemption limits AIDC on specified crude edible oils and certain pulses to capped rates.
Exempts specified goods from the Agriculture Infrastructure and Development Cess to the extent the cess exceeds the capped rates stated in the Table to Notification No. 49/2021-Customs; covers certain crude edible oils and specified pulses by tariff item and limits AIDC liability to the reduced rate for each listed entry.
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