Exemption to LPG, Liquified Propane and Liquified Butane from levy of AIDC - Amendment to Notif. 11/2021-Customs, dated the 1st February, 2021. - 51/2023 - Customs -Tariff
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Exemption from agricultural infrastructure development cess: LPG, liquified propane and butane relieved from AIDC levy. Amendment to Notification No. 11/2021-Customs substitutes 'Nil' in column (4) against Sl. Nos. 10AA and 10B, removing the AIDC levy on LPG, liquified propane and liquified butane, and omits the first and second provisos after the Table. The change is made under section 25(1) of the Customs Act, 1962 read with section 124 of the Finance Act, 2021 and takes effect from 1 September 2023.
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.
Exemption from agricultural infrastructure development cess: LPG, liquified propane and butane relieved from AIDC levy.
Amendment to Notification No. 11/2021-Customs substitutes "Nil" in column (4) against Sl. Nos. 10AA and 10B, removing the AIDC levy on LPG, liquified propane and liquified butane, and omits the first and second provisos after the Table. The change is made under section 25(1) of the Customs Act, 1962 read with section 124 of the Finance Act, 2021 and takes effect from 1 September 2023.
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