https://www.taxtmi.com/acts?id=39679 An additional duty called the Agriculture Infrastructure and Development Cess is levied on imported goods specified in the Customs Tariff Schedule to finance agriculture infrastructure; its rate shall not exceed the corresponding customs duty. The cess is in addition to other customs duties, its value for percentage-based charges is determined as under the Customs Act, and the procedural and enforcement provisions of the Customs Act and rules apply to its levy and collection as far as practicable. en-us Tue, 30 Mar 2021 15:46:56 +0530 Wed, 21 Aug 2024 17:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39679 An additional duty called the Agriculture Infrastructure and Development Cess is levied on imported goods specified in the Customs Tariff Schedule to finance agriculture infrastructure; its rate shall not exceed the corresponding customs duty. The cess is in addition to other customs duties, its value for percentage-based charges is determined as under the Customs Act, and the procedural and enforcement provisions of the Customs Act and rules apply to its levy and collection as far as practicable. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:46:56 +0530 https://www.taxtmi.com/acts?id=39679