CBIC amends Notification 11/2021-Customs dated 01.02.2021 to amend Agricultural Infrastructure Development Cess (AIDC) rate on Bourbon whiskey vide Notification No. 14/2025-Customs | Dated: 13th February, 2025.
Central Board of Indirect Taxes and Customs (CBIC) has revised the Agricultural Infrastructure Development Cess (AIDC) rate on bourbon whiskey. A notification (No. 14/2025-Customs, dated February 13, 2025) amends Notification 11/2021-Customs, dated February 1, 2021. The amendment, effective immediately, alters the AIDC applicable to various alcoholic beverages. While a 100% AIDC continues to apply to a broad range of spirits under tariff headings 2204, 2205, 2206, and 2208 (excluding specific tariff items related to bourbon whiskey), a separate entry has been created for bourbon whiskey (tariff items 2208 30 11 and 2208 30 91). The AIDC rate for bourbon whiskey has been set at 50%. This change is implemented through an insertion in the original notification’s table, distinguishing bourbon whiskey from other spirits. The CBIC, under the Ministry of Finance’s Department of Revenue, issued the notification, citing public interest as the reason for the amendment.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 14/2025-Customs | Dated: 13th February, 2025
G.S.R. 136(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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 11/2021 –Customs, dated the 1st February, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021, namely:-
In the said notification, in the Table, –
i. for Sl. No. 9. and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely: –
| (1) | (2) | (3) | (4) |
| “9. | 2204, 2205, 2206, 2208 (other than tariff item 2208 30 11 and 2208 30 91) | All goods (other than bourbon whiskey) | 100%”; |
2. after Sl. No. 9B., and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) |
| “9C. | 2208 30 11, 2208 30 91 | Bourbon whiskey | 50%”. |
2. This notification shall come into force with immediate effect.
[F. No. 190354/21/2025-TRU]
AMREETA TITUS, Director
Note: – The principal notification No. 11/2021-Customs, dated the 1st February, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 69(E), dated the 1st February, 2021 and last amended vide notification No. 06/2025-Customs, dated the 1st February, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 99(E), dated the 1st February, 2025.
