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          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.

          <h1>Road and Infrastructure Cess imposed as additional customs and excise duty to finance infrastructure, applied alongside existing duty rules.</h1> An additional tax, the Road and Infrastructure Cess, is imposed on scheduled goods: Clause 109 levies it as an additional duty of customs on imports at schedule-specified rates, payable in addition to other customs duties and subject, as far as may be, to the Customs Act, 1962 procedures; Clause 110 levies a parallel additional duty of excise on goods manufactured or produced domestically at schedule-specified rates, payable in addition to other excise duties and subject, as far as may be, to the Central Excise Act, 1944 procedures. Proceeds are for financing infrastructure projects.

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