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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption of Agriculture Infrastructure and Development Cess expands customs relief to include specified cesses and related indirect tax levies on notified imports.</h1> The notification amends five existing customs exemption notifications to extend exemptions beyond Customs duty under the First Schedule to include Agriculture Infrastructure and Development Cess, and in specified notifications also Health Cess, Road and Infrastructure Cess, and integrated tax and GST compensation cess. It accomplishes this by inserting or substituting precise wording into the preambles and table entries of Notifications 104/2010, 38/96, 40/2017, 60/2011 and 148/94, thereby clarifying that goods imported under those notifications are exempt from the whole of the named cesses and related levies.

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