The CBIC vide Notification No. 18/2021-Customs, dated February 17, 2021 amended Notification No. 11/2021-Customs, dated February 1, 2021 which prescribe effective rate of Agriculture Infrastructure and Development Cess (“AIDC”) for specified goods; to exempt Gold and Silver (and their dore) imported under export promotion schemes from AIDC, in a following manner:
- In the said notification, in the ANNEXURE, the following serial numbers and entries shall be inserted after serial number 9, namely: –
ANNEXURE
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S. No. |
Details of Notifications |
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(2) |
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10. |
Notification No. 56/2000-Customs, dated the 5th May, 2000 vide number G.S.R. 399 (E), dated the 5th May, 2000. |
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11. |
Notification No. 57/2000-Customs, dated the 8th May, 2000 vide number G.S.R. 413 (E), dated the 8th May, 2000.”. |
The Notification can be accessed at: https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs18-2021.pdf;jsessionid=8800E1A725DF1A0C2A7C27073C2DBC6C