Road and Infrastructure Cess imposed as additional customs and excise duty to finance infrastructure, applied alongside existing duty rules. 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.