THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 11/2021-Customs, F. No. 334/02/2021 -TRU, Dated 1st February, 2021.

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 124 of the Finance Act, 2021 (13 of 2021), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (3) of the Table 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 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)
1.	0713 10	All goods	40%
2.	0713 20 10	All goods	30%
3.	0713 20 20	All goods	50%
4.	0713 20 90	Chick Peas (Garbanzos)	50%
5.	0713 40 00	Lentil (Mosur)	10%
6.	0808 10 00	All goods	35%
7.	1511 10 00	Crude Palm Oil	20%
8.	1507 10 00, 1512 11 10	All goods	20%
9.	2204, 2205, 2206,2208	All goods	100%
10.	2701, 2702, 2703	All goods	NIL
10A		Omitted w.e.f. 19-11-2022
10AA.	2711 12 00 2711 13 00	Liquified Propane Liquified Butane	NIL
10B.	27111910, 27111920, 27111990	All goods	NIL
11.	3102 10 10, 3102 10 90, 3102 30 00	All goods	5%
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%
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%
14.	5201 (other than 5201 00 25)	All goods (Other than goods of staple length exceeding 32.0 mm)	5%
15.	7106 or 98	Omitted w.e.f. 02-02-2023
15A	7110	Goods, other than the following: - (a) Platinum and Palladium for use in the manufacture of: - (i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub -heading 3815 12; (iii) catalytic convertors falling under tariff item 8421 32 00; Provided that, the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022; (b) Rhodium	5.4%
15B.	71	The following goods, namely: - (a) Silver dore bar, having silver content not exceeding 95% (b) Gold dore bar, having gold content not exceeding 95% Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022: Provided further that (a) the goods are directly shipped from the country in which they were produced and each bar has a weight of 5 kg. or above; (b) the goods are imported in accordance with the packing list issued by the mining company by whom they were produced; (c) the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, an assay certificate issued by the mining company or the laboratory 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 mentioned at Sl. Nos. 15B and 15C), namely: - (a) Silver (b) Gold	5%
15E.	7112	Spent catalyst or ash containing precious metals	4.35%
15F.	7113	Gold or silver findings Explanation: For the purposes of this entry, "gold or silver findings" means a small component such as hook, clasp, clamp, pin, catch, screw back used to hold the whole or a part of a piece of jewellery in place	5%
15G.	7118	Coins of precious metals	5% ".
16.	7108 or 98	Omitted w.e.f. 02-02-2023
16A.	8802 20 00, 8802 30 00, 8802 40 00	All goods covered under S. No. 543A of the Table in Notification No. 50/2017-Customs dated the 30th June, 2017, published in the Gazette of India vide no G.S.R. 785(E) dated the 30th June, 2017.	0.5%
17.	Any Chapter	All goods other than goods mentioned against serial numbers 1 to 16A above.	Nil
18.	Any Chapter	All goods on which exemption from basic customs duty is claimed and allowed under the advance authorisation.	Nil
19.	Any Chapter	All goods on which exemption from basic customs duty is claimed and allowed under the notifications, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), mentioned in the ANNEXURE.	Nil

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.	Notification No. 46/2011-Customs, dated the 1st June, 2011 vide number G.S.R.423(E), dated the 1st June, 2011.
5.	Notification No. 53/2011-Customs, dated the 1st July, 2011 vide number G.S.R.499(E), dated the 1st July, 2011.
6.	Notification No. 69/2011-Customs, dated the 29th July, 2011 vide number G.S.R.593(E), dated the 29th July, 2011.
7.	Notification No. 52/2003-Customs, dated the 31st March, 2003 vide number G.S.R.274(E), dated the 31st March, 2003.
8.	Notification No. 3/57-Customs, dated the 8th January, 1957 vide number G.S.R.98 (E), dated the 08th January, 1957.
9.	Notification No. 99/2011-Customs, dated the 9th November, 2011 vide number G.S.R.801(E), dated the 9th November, 2011.".
10.	Notification No. 56/2000-Customs, dated the 5th May, 2000 vide number G.S.R. 399 (E), dated the 5th May, 2000.
11.	Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R. 413 (E), dated the 8th May, 2000.

2. This notification shall come into force on the 2nd February, 2021.

(Rajeev Ranjan)

Under Secretary to the Government of India

CORRIGENDUM F. No. 334/02/2021 -TRU, Dated 5th February, 2021

In the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 11/2021-Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021,

(i) at page 35, in line 9, for '2008' read '2208';

(ii) at page 36, in the ANNEXURE, the following S. No. shall be added at the end, namely :-

9.	Notification No. 99/2011-Customs, dated the 9th November, 2011 vide number G.S.R.801(E), dated the 9th November, 2011.".

(Gaurav Singh)

Deputy Secretary to the Government of India