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.
Table
(b) Coking coal
(a) Platinum and Palladium for use in the manufacture of: -
(i) all goods, including Noble Metal Compounds and Noble Metal Solutions, falling under heading 2843; (ii) all goods falling under sub -heading 3815 12;
(iii) catalytic convertors falling under tariff item 8421 32 00; Provided that, the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022;
(b) Rhodium
ANNEXURE
2. This notification shall come into force on the 2nd February, 2021.
(Rajeev Ranjan)
Under Secretary to the Government of India
CORRIGENDUM F. No. 334/02/2021 -TRU, Dated 5th February, 2021
In the notification of the Government of India, 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,
(i) at page 35, in line 9, for '2008' read '2208';
(ii) at page 36, in the ANNEXURE, the following S. No. shall be added at the end, namely :-
(Gaurav Singh)
Deputy Secretary to the Government of India