Download Document

[TO BE PUBLISHED IN THE GAZ ETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 11/2021-Customs

New Delhi, the 1
st
February, 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 clause 115 of the Finance Bill, 2021 (15 of 2021),
which, by virtue of the declaration made in the said Finance Bill under the Provisional
Collection of Taxes Act, 1931 (16 of 1931), has the force of law, 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 clause of the Finance
Bill, 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 sub-
heading 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) 20%
6. 0808 10 00 All goods 35%
7. 1511 10 00 All goods 17.5%
8. 1507 10 00,
1512 11 10
All goods 20%
9. 2204, 2205, 2206,
2008
All goods 100%
10. 2701, 2702, 2703 All goods 1.5%
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%
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.

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

[F. No. 334/02/2021 -TRU]


(Rajeev Ranjan)
Under Secretary to the Government of India