https://www.taxtmi.com/acts?id=39680 An additional duty called the Agriculture Infrastructure and Development Cess is levied on goods specified as scheduled goods at rates in the Seventh Schedule to finance agriculture infrastructure; the cess is in addition to other excise duties. The Central Government may utilise amounts raised subject to parliamentary appropriation. Provisions of the Central Excise Act, 1944 and its rules - including assessment, refunds, exemptions, interest, recovery, appeals, offences and penalties - apply, as far as may be, to the levy and collection of the cess in respect of scheduled goods. en-us Tue, 30 Mar 2021 15:47:10 +0530 Wed, 21 Aug 2024 17:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39680 An additional duty called the Agriculture Infrastructure and Development Cess is levied on goods specified as scheduled goods at rates in the Seventh Schedule to finance agriculture infrastructure; the cess is in addition to other excise duties. The Central Government may utilise amounts raised subject to parliamentary appropriation. Provisions of the Central Excise Act, 1944 and its rules - including assessment, refunds, exemptions, interest, recovery, appeals, offences and penalties - apply, as far as may be, to the levy and collection of the cess in respect of scheduled goods. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:47:10 +0530 https://www.taxtmi.com/acts?id=39680