Infrastructure Cess imposed on Eleventh Schedule goods as additional excise duty, subject to Central Excise Act procedures.

Infrastructure Cess is imposed as a duty of excise on goods specified in the Eleventh Schedule at the rate specified in the Bill, charged in addition to any other excise duties; the levy is for Union purposes with proceeds not distributable to States, and the provisions and rules of the Central Excise Act, 1944 (including assessment, refunds, interest, appeals, offences and penalties) are to apply, as far as may be, to the levy and collection of the cess.

---

---

---