Duty includes Infrastructure Cess leviable where the Export are allowed without payment of duty or procurement of goods without payment of duty for use in manufacture of export goods - Seeks to further amend notification No. 42/2001-CE(NT) dated 26.6.2001, No. 43/2001-CE(NT) dated 26.6.2001, No. 19/2004-CE(NT) dated 6.9.2004 and No. 21/2004-CE(NT) dated 6.9.2004 - 26/2016 - Central Excise - Non Tariff

Infrastructure Cess explicitly inserted into central excise non tariff notifications, clarifying its treatment in export linked duty relief.

Amendments add Infrastructure Cess, leviable under sub-clause (1) of clause 159 of the Finance Bill, 2016 and given force of law by provisional declaration, into the explanatory provisions of Notifications No. 42/2001-CE(NT), No. 43/2001-CE(NT) and No. 19/2004-CE(NT), and substitute the Explanation in Notification No. 21/2004-CE(NT) to list Secondary and Higher Education Cess and Infrastructure Cess, thereby ensuring the Infrastructure Cess is expressly recognised alongside other cesses in non-tariff duty relief contexts.