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    <title>Road and Infrastructure Cess on excisable goods.</title>
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    <description>The Bill imposes the Road and Infrastructure Cess as an additional excise duty on goods specified in the Sixth Schedule at rates set in that Schedule to finance infrastructure projects; this cess is in addition to any other excise duties on those goods, and existing excise procedures concerning assessment, refunds, exemptions, interest, appeals, offences and penalties are to apply to the levy and collection of the cess as far as practicable.</description>
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      <description>The Bill imposes the Road and Infrastructure Cess as an additional excise duty on goods specified in the Sixth Schedule at rates set in that Schedule to finance infrastructure projects; this cess is in addition to any other excise duties on those goods, and existing excise procedures concerning assessment, refunds, exemptions, interest, appeals, offences and penalties are to apply to the levy and collection of the cess as far as practicable.</description>
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