Seeks to further amend notification No. 11/2021-Customs dated 1st February, 2021, so as to levy/exempt Agriculture and Infrastructure Development Cess (AIDC) on certain items.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB- SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 03/2023-Customs
New Delhi, the 1st February, 2023

G.S.R. ……(E). – 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
makes the following further amendments in the notification of the Government of India in the
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, namely :-
In the said notification, in the TABLE
(1) against Sl. No. 10, in column (4), the entry “Nil” shall be substituted;
(2) after Sl. No. 13 and the entries relating thereto, the following Sl. No. and entries
shall be inserted, namely: –

Download full pdf = cst-03-2023

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