Effective rate of Agriculture Infrastructure and Development Cess for specified goods - levy/exempt AIDC on certain items - Seeks to further amend notification No. 11/2021-Customs dated 1st February, 2021. - 03/2023 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Agriculture Infrastructure and Development Cess adjustments impose higher levies on precious metals and specified imported goods, altering concessional entries. The notification amends Notification No. 11/2021 Customs to revise AIDC rates for specified tariff entries, inserting new items drawn from Notification No. 50/2017 Customs, omitting and renumbering prior entries, and prescribing differentiated cess rates for dore bars, specified precious metal goods, and other gold and silver items. Concessional treatment for dore bars is made conditional on procedural compliance including direct shipment from producer, minimum bar weight, packing list from the mining company, and an assay certificate establishing metal content; certain imports must be by the actual user for refining to specified purities.
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.
Agriculture Infrastructure and Development Cess adjustments impose higher levies on precious metals and specified imported goods, altering concessional entries.
The notification amends Notification No. 11/2021 Customs to revise AIDC rates for specified tariff entries, inserting new items drawn from Notification No. 50/2017 Customs, omitting and renumbering prior entries, and prescribing differentiated cess rates for dore bars, specified precious metal goods, and other gold and silver items. Concessional treatment for dore bars is made conditional on procedural compliance including direct shipment from producer, minimum bar weight, packing list from the mining company, and an assay certificate establishing metal content; certain imports must be by the actual user for refining to specified purities.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
