Seeks to amend notification No. 48/2021-Customs and No. 49/2021 – Customs, both dated 13.10.2021, in order to rationalise the Agriculture Infrastructure and Development Cess (AIDC) on Crude Palm Oil and Lentils (Mosur), and extend the validity of the said notifications up to and inclusive of the 30th September, 2022- Notification No. 16/2022-Customs
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 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 entries in column (3) of the said Table, namely:-
| S. No. | Notification No. and Date | Amendments |
| (1) | (2) | (3) |
| 1. | 48/2021-Customs, dated the 13th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E)., dated the 13th October, 2021 | In the said notification, in paragraph 2, for the figures, letters and word “31st March, 2022”, the figures, letters and word “30th September, 2022” shall be substituted; |
| 2. | 49/2021-Customs, dated the 13th October, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E)., dated the 13th October, 2021 | In the said notification, I. in the Table, (i) against S. No. 2, for the entry in column (4), the entry “5%” shall be substituted; (ii) after S. No. 3 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: –  II. in paragraph 2, for the figures, letters and word “31st March, 2022”, the figures, letters and word “30th September, 2022” shall be substituted; |
- This notification shall come into force on the 13th February, 2022.
Note:
- The principal notification No. 48/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 733(E), dated the 13th October, 2021, and was last amended vide notification No. 53/2021-Customs, dated the 20th December, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 869(E), dated the 20th December, 2021.
- The principal notification No. 49/2021-Customs, dated the 13th October, 2021, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 734(E), dated the 13th October, 2021.
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