Cess on agricultural and processed food products imposed on listed excisable commodities under central excise, affecting product taxation.

The Agriculture & Processed Food Products Cess Act, 1985 imposes a cess on specified agricultural and processed food commodities subject to central excise; a schedule enumerates covered items - including fruits and vegetables, meat and poultry, dairy, confectionery and bakery, sugar products, cocoa and chocolate, beverages, cereal products, nuts, pickles and condiments, guar gum, floriculture, and herbal and medicinal plants - treated as a value-linked levy applied to the relevant excisable tariff entries.

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