https://www.taxtmi.com/acts?id=32113 An additional duty called the Road and Infrastructure Cess is levied on scheduled imported goods at rates in the Sixth Schedule to finance infrastructure; this cess is charged in addition to any other customs duties. The levy and collection of this additional duty follow existing customs procedures, including rules on determination of rate, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, as far as may be applicable. en-us Mon, 19 Mar 2018 16:13:53 +0530 Wed, 21 Aug 2024 17:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32113 An additional duty called the Road and Infrastructure Cess is levied on scheduled imported goods at rates in the Sixth Schedule to finance infrastructure; this cess is charged in addition to any other customs duties. The levy and collection of this additional duty follow existing customs procedures, including rules on determination of rate, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, as far as may be applicable. Act-Rules F. Acts / Amendment Acts Mon, 19 Mar 2018 16:13:53 +0530 https://www.taxtmi.com/acts?id=32113