Seeks to amend Notification No. 104/2010-Customs, dated the 1st October, 2010, Notification No.38/96-Customs, dated the 23rdJuly, 1996, Notification 40/2017-Customs, dated the 30thJune, 2017, Notification 60/2011-Customs, dated the 14thJuly, 2011, Notification 148/94-CUSTOMS, dated the 13thJuly, 1994 to exempt AIDC/Health cess/RIC on goods imported under the said notifications vide Notification No. 08/2022-Customs Dated 1st February, 2022 to give effect to Changes prescribed vide Union Budget 2022-23 i.e. Finance Bill 2022.
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 08/2022-Customs
New Delhi, the 1st February, 2022
G.S.R.82(E).– In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby further amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of the Table below, to the extent specified in the corresponding entry in column (3) of the said Table, namely:
Table
| S. No. | Notification number and Date | Amendments |
| (1) | (2) | (3) |
| 1. | Notification No. 104/2010-Customs, dated the 1st October, 2010, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 805(E), dated the 1st October, 2010. | In the said notification, in the preamble, after the words, figures and brackets “from the whole of the duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words, figures and brackets “and from the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021)” shall be inserted. |
| 2. | Notification No.38/96-Customs, dated the 23rdJuly, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 290(E), dated the 23rdJuly, 1996. | In the said notification, in the TABLE, against S.No. 1, for the entry in column 3, the following shall be substituted, namely: –
“Duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021), Health Cess, leviable under section 141 of the Finance Act, 2020 (12 of 2020), Road and Infrastructure Cess, leviable under section 111 of the Finance Act, 2018 (13 of 2018) and integrated tax and goods and services tax compensation cess leviable thereon respectively under sub-sections (7) and (9) of section 3 of the said Act.” |
| 3. | Notification 40/2017-Customs, dated the 30thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 775(E), dated the 30thJune, 2017. | In the said notification, in the preamble, after the words, “from the whole of the duty of Customs leviable thereon which is specified in the said First Schedule”, the words, figures and brackets “, the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021), the whole of Health Cess, leviable under section 141 of the Finance Act, 2020 (12 of 2020) and the whole of Road and Infrastructure Cess, leviable under section 111 of the Finance Act, 2018 (13 of 2018)” shall be inserted. |
| 4. | Notification 60/2011-Customs, dated the 14thJuly, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 536(E), dated the 14th July, 2011 | In the said notification, in the preamble, after the words, figures and brackets “from the whole of the duty of Customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)”, the words, figures and brackets “and from the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021)” shall be inserted. |
| 5. | Notification 148/94-CUSTOMS, dated the 13thJuly, 1994, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 577(E), dated the 13thJuly, 1994 | In the said notification, in the preamble, after the words “from the whole of the duty of Customs leviable thereon under the said First Schedule”, the words, figures and brackets “, the whole of Agriculture Infrastructure and Development Cess, leviable under section 124 of the Finance Act, 2021 (13 of 2021), the whole of Health Cess, leviable under section 141 of the Finance Act, 2020 (12 of 2020), the whole of Road and Infrastructure Cess, leviable under section 111 of the Finance Act, 2018 (13 of 2018)” shall be inserted. |
2. This notification shall come into force on 2nd day of February, 2022.
[F. No. 334/01/2022-TRU]
(Nitish Karnatak)
Under Secretary to the Government of Ind
