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of <h1>India Amends Tariff to Impose New Cess on Precious Metals, Gold, and Silver Under Notification No. 05/2024.</h1> The Government of India has issued Notification No. 05/2024, amending Notification No. 11/2021 to impose the Agriculture Infrastructure and Development Cess (AIDC) on certain entries under tariff headings 7112, 7113, and 7118. This amendment introduces a 4.35% AIDC on spent catalyst or ash containing precious metals, a 5% AIDC on gold or silver findings, and a 5% AIDC on coins of precious metals. This decision, made under the powers of the Customs Act, 1962, and the Finance Act, 2021, aims to serve the public interest.
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