TMI BlogClarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 29.07.2020X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Prev.), All Pr. Commissioners/ Commissioners of Central Tax and Central Excise, All Pr. Director Generals/Director Generals under CBIC. Madam/Sir, Subject: Clarification regarding payment of Agriculture Infrastructure and Development Cess (AIDC) by EOU under various situations and amendment to Circular no. 35/2016-Customs dated 1 [29.07.2016] regarding. Finance Bill, 2021 (15 of 2021) dated 01.02.2021 , vide clause 115 has imposed a duty of customs, to be called Agriculture Infrastructure and Development Cess (AIDC), on the import of goods specified in the First Schedule to the Customs Tariff Act, 1975 at the rate not exceeding the rate of customs duty as specified in the said Schedule, for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also required to be paid by EOU. 1.3 In addition to clearance of goods in DTA there are many situations like clearance of inputs; capital goods; packing material suitable for repeated use such empty cones, bobbins, containers; left over textile fabric or textile material etc. or exit from EOU scheme. In such cases duty/tax of which exemption under Notification No. 52/2003-Customs dated 31.03.2003 was availed at the time of import is required to be paid at the time of clearance. In case of clearance of capital goods, applicable depreciation is allowed for denial of exemption. Unutilized left over textile fabric or textile material is allowed to be cleared into DTA on payment of duty leviable at the time of import but for the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of duty/taxes availed under Notification No. 52/2003-Customs dated 31.03.2003 , the said Form A is amended and revised Form A is annexed herewith. Circular no. 35/2016-Customs dated 29.07.2016 may be treated as amended to above extent. 3. Difficulties, if any, may be brought to the notice of Board. 4. Hindi version will follow. Encl: - Revised Form A Yours faithfully, -S/d- (Saroj Kumar Behera) Additional Director FORM -A Form to be maintained by EOU/STPI/EHTP for the receipt, storage, processing and removal of goods. ( as per Circular 07/2021-Customs, dated 22-2-2021 ) Name of EOU and address : GST/Central Excise Registration No : Range/Circle ______ Division ______ Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es the verification of input-output norms, extent of waste, scrap generated etc.) Physical Exports Deemed Export under Para 6.9 of FTP DTA clearances of finished goods Waste, scrap etc. cleared Qty. Value Qty. Value Qty. Value Amount paid at the time of clearance Qty. Value Cus-toms Duty paid BCD fore-gone on in-puts AIDC fore-gone on in-puts An ..... X X X X Extracts X X X X X X X X Extracts X X X X
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