Agriculture infrastructure and development cess imposed on scheduled excisable goods as an additional excise duty to finance infrastructure. An additional duty of excise called Agriculture Infrastructure and Development Cess shall be levied and collected on goods listed in the Seventh Schedule at rates specified therein to finance agriculture infrastructure and related development; sums may be utilised by the Central Government after parliamentary appropriation; the cess is in addition to other excise duties and the provisions of the Central Excise Act and its rules relating to assessment, refunds, exemptions, interest, appeals, offences and penalties shall, as far as may be, apply to the cess.