Allocation of fuel duties directs a portion of additional customs and excise on petrol and diesel for national highways. Section 10 of the Central Road Fund Act, 2000 is amended by numbering the existing text as sub section (1) and inserting sub section (2), which directs that, notwithstanding clause (viii) of sub section (1), the Central Government shall, with effect from 1 March 2005, allocate fifty paise from the amount of rupee two as amended by the Finance Act, 2005, of the additional duty of customs and additional duty of excise on petrol and the corresponding duties on high speed diesel oil exclusively for the development and maintenance of national highways.