The Ministry of Finance (MoF) on February 13, 2025, issued an amendment to the older notification no. 11/2021 – Customs, dated February 01, 2021, seeking to prescribe an effective rate of Agriculture Infrastructure and Development Cess for specified goods.
The following has been stated namely: -
• for Sl. No. 9. and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: -
(1) “9., (2) 2204, 2205, 2206, 2208 (other than tariff item 2208 30 11 and 2208 30 91), (3) All goods (other than bourbon whiskey), (4) 100%”.
• after Sl. No. 9B., and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely: -
(1) “9C., (2) 2208 30 11, 2208 30 91, (3) Bourbon whiskey, (4) 50%”.
[Notification no. - 14/2025-Customs]
