Seeks to reduce AIDC on crude soya, sunflower and



                            GOVERNMENT OF INDIA

                             MINISTRY OF FINANCE

                           ( Department of Revenue)

                                                                                  Notification No. 49/2021-Customs


                                                              New Delhi, the 13th 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: -

2.    This notification shall come into effect on the 14th October, 2021, and will remain in force up to and inclusive of the 31st March, 2022.

[F. No. CBIC-190354/226/2021-TRU]





(Rajeev Ranjan)


Under Secretary to the Government of India

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