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    <title>Infrastructure Cess.</title>
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    <description>An infrastructure cess is levied on specified manufactured or produced goods at rates set in the designated Schedule to finance infrastructure projects; this cess is additional to other excise duties. The levy and collection procedures, including assessment, refunds, appeals, offences and penalties, follow the Central Excise Act framework as far as applicable. Proceeds are for Union purposes and are not distributable to the States.</description>
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      <description>An infrastructure cess is levied on specified manufactured or produced goods at rates set in the designated Schedule to finance infrastructure projects; this cess is additional to other excise duties. The levy and collection procedures, including assessment, refunds, appeals, offences and penalties, follow the Central Excise Act framework as far as applicable. Proceeds are for Union purposes and are not distributable to the States.</description>
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