The CBIC vide Notification No. 14/2025-Customs dated February 13, 2025, has issued amendments in the Notification No. 11/2021 – Customs dated February 01, 2021. The changes include substituting and inserting new entries in the table for the Effective rate of Agriculture Infrastructure and Development Cess. The new rates are 100% for all goods (other than bourbon whiskey) under tariff items 2204, 2205, 2206, and 2208 (other than tariff item 2208 30 11 and 2208 30 91), and 50% for bourbon whiskey under tariff items 2208 30 11 and 2208 30 91. These amendments are effective immediately.
In the said notification, in the Table, for Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be substituted, and after Sl. No. 9B and the entries relating thereto, the following Sl. No. and entries shall be inserted namely:-
Table
| Sl. No. | Chapter or heading or subheading or tariff item of the First Schedule | Description of goods | Rate |
| (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%”; |
| “9C. | 2208 30 11, 2208 30 91 | Bourbon whiskey | 50%”. |
This notification shall come into force with immediate effect.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/CBIC-Customs-N.-No.-14-2025-Customs.pdf
