[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 21/2022-Customs

New Delhi, the 13th of April, 2022

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) and section 124 of the Finance Act, 2021 (13 of 2021) (hereinafter referred to as the said section), 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, 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,
when imported into India, from so much of the duty of customs leviable thereon under the First Schedule to the
Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the standard rate specified in the
corresponding entry in column (4) of the said Table and from so much of the Agriculture Infrastructure and
Development Cess (hereinafter referred to as AIDC) leviable thereon under the said section, as is in excess of the
amount calculated at the rate specified in column (5) of the said Table, namely: -

Table

2. This notification shall come into effect on the 14th April, 2022, and will remain in force up to and inclusive
of the 30th September, 2022.

[F. No. CBIC-190354/288/2021-TRU]

(Nitish Karnatak)
Under Secretary to the Government of India