Agriculture Infrastructure and Development Cess exemption applies to ammonium nitrate at a nil rate for a limited period. Exempts ammonium nitrate under tariff item 3102 30 00 from the Agriculture Infrastructure and Development Cess to the extent specified, with the rate set at nil. The notification is issued under section 25(1) of the Customs Act, 1962, read with section 124 of the Finance Act, 2021, and applies from 2 April 2026 up to and inclusive of 30 June 2026.