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of <h1>Infrastructure Cess Now Applies to Duty-Free Exports and Manufacturing; Amends Central Excise Notifications per Finance Bill 2016.</h1> The notification amends previous Central Excise notifications to include the levy of Infrastructure Cess under clause 159 of the Finance Bill, 2016. This amendment affects notifications No. 42/2001, No. 43/2001, No. 19/2004, and No. 21/2004, specifying that the Infrastructure Cess is applicable even when exports are conducted without duty payment or when goods are procured duty-free for manufacturing export goods. The amendments are made under the authority of the Central Excise Rules, 2002, to align with the Finance Bill and the Provisional Collection of Taxes Act, 1931.
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