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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 1.5%
10A   Omitted w.e.f. 19-11-2022
11. 3102 10 00, 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%
14. 5201 All goods 5%
15. 7106 or 98 Silver, including silver dore 2.5%
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

1.5%
16. 7108 or 98 Gold, including gold dore 2.5%
17. Any Chapter All goods other than goods mentioned against serial numbers 1 to 16 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