CBIC : Exempt imports of Yellow Peas [HS 0713 10 10] from applicable BCD and AIDC up to 31.03.2024


Quick Summary
The Central Government has issued a notification exempting Yellow Peas, classified under HS code 0713 10 10, from Basic Customs Duty (BCD) and Agriculture Infrastructure and Development Cess (AIDC). This exemption is effective from December 8, 2023, and will remain in place until March 31, 2024. This measure aims to facilitate the import of yellow peas during this period.

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION

New Delhi, the 7th December, 2023
No. 64/2023-Customs

G.S.R. 884(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 exempts the goods of the description specified in column (3) of the Table below, falling under the tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the ‘Customs Tariff Act’), specified in the corresponding entry in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act and from the whole of the Agriculture Infrastructure and Development Cess leviable thereon under the said section of the Finance Act, 2021 (13 of 2021), namely: -

TABLE

Sl. No. Tariff item Description of goods
(1) (2) (3)
1 0713 10 10 Yellow Peas

2. This notification shall come into force with effect from the 8th day of December, 2023, and shall remain in force up to and inclusive of the 31st day of March, 2024.

[F. No. CBIC-190354/241/2023-TO(TRU-I)]
AMREETA TITUS, Dy. Secy.
 

FAQ :

Yellow Peas, falling under tariff item 0713 10 10, are being exempted from customs duty.

The exemption applies to the whole of the Basic Customs Duty (BCD) and the whole of the Agriculture Infrastructure and Development Cess (AIDC).

The notification comes into force on the 8th day of December, 2023.

The exemption is valid up to and inclusive of the 31st of March, 2024.

The HS code for Yellow Peas mentioned is 0713 10 10.

 

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