Agriculture Infrastructure and Development Cess imposed on scheduled goods, applied alongside existing excise law for collection and recovery. An additional duty called the Agriculture Infrastructure and Development Cess is levied on goods specified as scheduled goods at rates in the Seventh Schedule to finance agriculture infrastructure; the cess is in addition to other excise duties. The Central Government may utilise amounts raised subject to parliamentary appropriation. Provisions of the Central Excise Act, 1944 and its rules - including assessment, refunds, exemptions, interest, recovery, appeals, offences and penalties - apply, as far as may be, to the levy and collection of the cess in respect of scheduled goods.