Agriculture Infrastructure and Development Cess change on specified spirit imports distinguishes bourbon whiskey from other goods in tariff headings. Amendment modifies the exemption table in Notification No. 11/2021-Customs: it substitutes the entry for goods under tariff headings 2204, 2205, 2206 and 2208 (excluding specified tariff items) to set the stated AIDC for all goods other than bourbon whiskey, and inserts a new entry identifying tariff items 2208 30 11 and 2208 30 91 as bourbon whiskey with a distinct AIDC treatment. The notification takes immediate effect.