Infrastructure cess imposed as an additional excise duty to finance infrastructure, with procedures aligned to excise law. An infrastructure cess is levied on specified manufactured or produced goods at rates set in the designated Schedule to finance infrastructure projects; this cess is additional to other excise duties. The levy and collection procedures, including assessment, refunds, appeals, offences and penalties, follow the Central Excise Act framework as far as applicable. Proceeds are for Union purposes and are not distributable to the States.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Infrastructure cess imposed as an additional excise duty to finance infrastructure, with procedures aligned to excise law.
An infrastructure cess is levied on specified manufactured or produced goods at rates set in the designated Schedule to finance infrastructure projects; this cess is additional to other excise duties. The levy and collection procedures, including assessment, refunds, appeals, offences and penalties, follow the Central Excise Act framework as far as applicable. Proceeds are for Union purposes and are not distributable to the States.
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