TMI BlogEffective rate of Agriculture Infrastructure and Development Cess for specified goods prescribed.X X X X Extracts X X X X X X X X Extracts X X X X ..... le below and falling within the Chapter, heading or sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as specified in column (2) of the said Table, from so much of the Agriculture Infrastructure and Development Cess leviable thereon under the 5 [ said section of the Finance Act, 2021 (13 of 2021) ] , as is in excess of the amount calculated at the rate specified in column (4) of the said Table. Table Sl.No. Chapter or heading or subheading or tariff item of the First Schedule Description of goods Rate (1) (2) (3) (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12. 31 Muriate of potash, for use as manure or for the production of complex fertilisers 5% 13. 3105 30 00 Diammonium phosphate, for use as manure or for the production of complex fertilisers 5% 13 [ 13A. 4011 30 00 All goods covered under S. No. 280A of the of the Table in Notification No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E) dated the 30th June, 2017 0.5% ] 28 [ 14. 5201 (other than 5201 00 25) All goods (Other than goods of staple length exceeding 32.0 mm ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... boratory attached to it, giving detailed precious metal content in the dore bar; (d) the gold dore bars are imported by the actual user for the purpose of refining and manufacture of standard gold bars of purity 99.5% and above; and (e) the silver dore bars are imported by the actual user for the purpose of refining and manufacture of silver bars of purity 99.9% and above. 4.35 15C. 71(except 7106, 7108) All goods covered under S. Nos.356 and 357 of the notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India vide number G.S.R. 785(E), dated the 30th June, 2017. 2.5% 15D. 7106, 7108, 98 The following goods (other than those m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection (i), mentioned in the ANNEXURE. Nil 26 [******] ANNEXURE S.No. Details of Notifications (1) (2) 1. Notification No. 74/2005-Customs, dated the 22nd July, 2005 vide number G.S.R.499(E), dated the 22nd July, 2005. 2. Notification No. 10/2008-Customs, dated the 15th January, 2008 vide number G.S.R.33(E), dated the 15th January, 2008. 3. Notification No. 152/2009-Customs, dated the 31st December, 2009 vide number G.S.R. 943(E), dated the 31st December, 2009. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 05-02-2021 before it was read as 2008 2. Corrected (Inserted) vide CORRIGENDA NO. G.S.R. 104(E) dated 05-02-2021 3. Inserted vide NOTIFICATION NO. 18/2021 - Customs dated 17-02-2021 4. 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 5. Substituted vide NOTIFICATION NO. 26/2021 Customs dated 08-04-2021 before it was read as said clause of the Finance Bill, 2021 6. Substituted vide Notification No. 38/2021-Customs dated 26-07-2021 w.e.f. 27-07 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01-02-2023 w.e.f. 02-02-2023 before it was read as, 16. 7108 or 98 Gold, including gold dore 2.5% 18. Inserted vide Notification No. 03/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 19. Substituted vide Notification No. 03/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 before it was read as, 16 20. Substituted vide NOTIFICATION NO. 36/2023-Customs dated 29-04-2023 w.e.f. 01-05-2023 before it was read as, 3102 10 00, 3102 30 00 21. Inserted vide NOTIFICATION NO. 42/2023-Customs dated 30-06-2023 w.e.f. 01-07-2023 22. Inserted vide NOTIFICATION NO. 45/2023-Customs dated 01-07-2023 23. Inserted vide NOTIFICATIO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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