The Central Board of Indirect Taxes and Customs (CBIC) on June 30, 2023, issued a circular regarding the amendment to the Notification No. 11/2021-Customs, dated February 01, 2021, related to the exemption of the Custom duty on the Agriculture Infrastructure and Development Cess
This shall come into force on July 01, 2023.
The following has been stated namely: -
• In the TABLE, after Sl. No. 10 which states “All goods” and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -
“'10B’., ‘27111910’, ‘27111920’, ‘27111990’, ‘All goods’, ‘15%’”
[Notification No.42/2023]
