Effective rate of Agriculture Infrastructure and Development Cess for specified goods - Seeks to amend notification No. 11/2021-Customs dated 01.02.2021 in order to prescribe the AIDC rate for liquified Propane and liquified Butane. - 45/2023 - Customs -Tariff
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Agriculture Infrastructure and Development Cess imposed on liquified propane and butane imports, exempting public oil companies supplying households. Amendment inserts a new Customs schedule entry prescribing the AIDC rate for liquified propane and liquified butane imports, and exempts imports (including mixtures) by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited and Bharat Petroleum Corporation Limited when intended for supply to household domestic consumers or Non Domestic Exempted Category customers; a further proviso excludes application of a related table entry to liquified petroleum gas imports by those refiners for supply to household or NDEC customers.
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 imposed on liquified propane and butane imports, exempting public oil companies supplying households.
Amendment inserts a new Customs schedule entry prescribing the AIDC rate for liquified propane and liquified butane imports, and exempts imports (including mixtures) by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited and Bharat Petroleum Corporation Limited when intended for supply to household domestic consumers or Non Domestic Exempted Category customers; a further proviso excludes application of a related table entry to liquified petroleum gas imports by those refiners for supply to household or NDEC customers.
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