Road and Infrastructure Cess: an additional excise duty on scheduled goods, administered under Central Excise procedures. An additional duty named Road and Infrastructure Cess is levied on goods specified in the Sixth Schedule at prescribed rates to finance infrastructure, and is chargeable over and above any other excise duties. Administration of the cess-including rate determination, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties-shall, as far as may be, follow the provisions and rules of the Central Excise Act, 1944 as applied to duties of excise on those goods.