Effective rate of Agriculture Infrastructure and Development Cess for specified goods - change in basic customs duty on imports of platinum - Amendment in Notif. No. 11/2021- Customs, dated the 1st February, 2021. - 53/2022 - Customs -Tariff
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Agriculture infrastructure and development cess applies on listed precious metal imports excluding specified platinum uses and rhodium. The notification inserts Serial No. 15A in Notification No. 11/2021 Customs to levy an Agriculture Infrastructure and Development Cess of 1.5% on goods under heading 7110, subject to specified exclusions: platinum and palladium when imported for manufacture of goods under heading 2843, sub heading 3815 12, or catalytic converters under tariff item 8421 32 00 (conditional on compliance with the Customs concessional import rules, 2022), and rhodium.
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Agriculture infrastructure and development cess applies on listed precious metal imports excluding specified platinum uses and rhodium.
The notification inserts Serial No. 15A in Notification No. 11/2021 Customs to levy an Agriculture Infrastructure and Development Cess of 1.5% on goods under heading 7110, subject to specified exclusions: platinum and palladium when imported for manufacture of goods under heading 2843, sub heading 3815 12, or catalytic converters under tariff item 8421 32 00 (conditional on compliance with the Customs concessional import rules, 2022), and rhodium.
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