TMI BlogIMPOSITION OF AGRICULTURE INFRASTRUCTURE AND DEVELOPMENT CESS ON IMPORT OF CERTAIN ITEMS [to be effective from 02.02.2021] [Clause [115] of the Finance Bill, 2021]X X X X Extracts X X X X X X X X Extracts X X X X ..... tive from 02.02.2021] [Clause [115] of the Finance Bill, 2021] An Agriculture Infrastructure and Development Cess (AIDC) has been proposed on import of specified goods. To ensure that imposition of cess does not lead to additional burden in most of these items on the consumer, the BCD rates has been lowered. This cess shall be used to finance the improvement of agriculture infrastructure and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. 0713 10 Peas (Pisum sativum) 10% 40% 6. 0713 20 10 Kabuli Chana 10% 30% 7. 0713 20 20 Bengal Gram (desichana) 10% 50% 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Brandy, Bourbon whiskey, Scotch etc.) 50% 100% 14. 2701 Various types of coal 1% 1.5% 15. 2702 Lignite, whether or not agglomerated 1% 1.5% 16. 2703 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% 22. 7106 Silver (including imports by eligible passengers) 7.5% 2.5% 23. 7106 Silver Dore 6.1% 2.5% 24. 7108 Gold (including imports by eligible passengers) 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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