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    <title>Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020</title>
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    <description>Imports by EOUs enjoying BCD exemption under the EOU notification were notified as exempt from the Agriculture Infrastructure and Development Cess (AIDC), but where BCD exemption is denied or repaid-on DTA clearance of finished goods, inputs, capital goods, reusable packing, leftover textiles, exit from the scheme or breach of conditions-the corresponding AIDC exemption is also denied and AIDC must be paid in the same manner as the recovered BCD. Revised monthly digital Form A is mandated to monitor receipts, removals, returns and balances of such imported goods.</description>
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    <pubDate>Mon, 22 Feb 2021 00:00:00 +0530</pubDate>
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      <title>Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020</title>
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      <description>Imports by EOUs enjoying BCD exemption under the EOU notification were notified as exempt from the Agriculture Infrastructure and Development Cess (AIDC), but where BCD exemption is denied or repaid-on DTA clearance of finished goods, inputs, capital goods, reusable packing, leftover textiles, exit from the scheme or breach of conditions-the corresponding AIDC exemption is also denied and AIDC must be paid in the same manner as the recovered BCD. Revised monthly digital Form A is mandated to monitor receipts, removals, returns and balances of such imported goods.</description>
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      <pubDate>Mon, 22 Feb 2021 00:00:00 +0530</pubDate>
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