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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>Agriculture infrastructure and development cess applies on listed precious metal imports excluding specified platinum uses and rhodium.</h1> 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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