Download Document

English हिंदी
[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. 49/2021-Customs
New Delhi, the 13
th
October,2021

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 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, namely: -
Table
S. No. Chapter or Heading or sub-
heading or tariff item of the First
Schedule
Description of goods Rate
(1) (2) (3) (4)
1. 1507 10 00 Crude Soya-bean oil, whether or not
degummed
5%
2. 1511 10 00 Crude Palm Oil 7.5%
3. 1512 11 10 Crude Sunflower seed oil 5%

2. This notification shall come into effect on the 14
th
October, 2021, and will remain in force up to and inclusive
of the 31
st
March, 2022.
[F. No. CBIC-190354/226/2021-TRU]


(Rajeev Ranjan)
Under Secretary to the Government of India
notifications no 49 2021 cus | iKargos