Road and Infrastructure Cess imposed on specified excisable goods as an additional excise duty to fund infrastructure. The Bill imposes the Road and Infrastructure Cess as an additional excise duty on goods specified in the Sixth Schedule at rates set in that Schedule to finance infrastructure projects; this cess is in addition to any other excise duties on those goods, and existing excise procedures concerning assessment, refunds, exemptions, interest, appeals, offences and penalties are to apply to the levy and collection of the cess as far as practicable.
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.
Road and Infrastructure Cess imposed on specified excisable goods as an additional excise duty to fund infrastructure.
The Bill imposes the Road and Infrastructure Cess as an additional excise duty on goods specified in the Sixth Schedule at rates set in that Schedule to finance infrastructure projects; this cess is in addition to any other excise duties on those goods, and existing excise procedures concerning assessment, refunds, exemptions, interest, appeals, offences and penalties are to apply to the levy and collection of the cess as far as practicable.
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