Agriculture Infrastructure and Development Cess imposed on specified imports as an additional duty to finance agricultural infrastructure. An additional duty called the Agriculture Infrastructure and Development Cess is levied on imported goods specified in the Customs Tariff Schedule to finance agriculture infrastructure; its rate shall not exceed the corresponding customs duty. The cess is in addition to other customs duties, its value for percentage-based charges is determined as under the Customs Act, and the procedural and enforcement provisions of the Customs Act and rules apply to its levy and collection as far as practicable.
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Provisions expressly mentioned in the judgment/order text.
Agriculture Infrastructure and Development Cess imposed on specified imports as an additional duty to finance agricultural infrastructure.
An additional duty called the Agriculture Infrastructure and Development Cess is levied on imported goods specified in the Customs Tariff Schedule to finance agriculture infrastructure; its rate shall not exceed the corresponding customs duty. The cess is in addition to other customs duties, its value for percentage-based charges is determined as under the Customs Act, and the procedural and enforcement provisions of the Customs Act and rules apply to its levy and collection as far as practicable.
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