Seeks to exempt Social Welfare Surcharge leviable on Agriculture Infrastructure and Development Cess on Gold and Silver. - 13/2021 - Customs -Tariff

Rescinded vide Notification No. 05/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 13/2021-Customs New Delhi, the 1st February, 2021 G.S.R. 71 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 110 of the Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under headings 7106 and 7108 of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from the whole of the Social Welfare Surcharge leviable on the Agriculture Infrastructure and Development Cess leviable under 1 [ section 124 of the Finance Act, 2021 (13 of 2021) ] . 2. This notification shall come into force on the 2nd February, 2021. [F.No.334/02/2021 -TRU] (Rajeev Ranjan) Under Secretary to the Government of India ************** NOTES:- 1. Substituted vide NOTIFICATION NO. 26/2021 Customs dated 08-04-2021 before it was read as clause 115 of the Finance Bill, 2021 (15 of 2021) which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force of law