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of <h1>Government Adjusts AIDC Rate to 50% on Bourbon Whiskey; Other Goods Stay at 100% per Customs Act 1962</h1> The Central Government has amended Notification 11/2021-Customs to adjust the Agriculture Infrastructure and Development Cess (AIDC) on Bourbon whiskey. The amendment, effective immediately, revises the AIDC rate for Bourbon whiskey to 50%, while maintaining a 100% rate for other goods under specified tariff items. This change is enacted under the powers granted by the Customs Act, 1962, and the Finance Act, 2021, in the interest of public policy. The original notification was published on February 1, 2021, and has been amended several times, most recently on February 1, 2025.
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