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Agriculture Infrastructure and Development Cess on excisable goods.

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..... to be called Agriculture Infrastructure and Development Cess, on the goods specified in the Seventh Schedule (hereinafter referred to as scheduled goods), being the goods manufactured or produced, at the rates specified in column (3) of the said Schedule, for the purposes of financing the agriculture infrastructure and other development expenditure. (2) The Central Government may, after due appro .....

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..... e cess leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of duties of excise on such goods under the said Act or the rules or regulations, as the case maybe. - Clause 116 of the Bill seeks to provide for levy and collection of Agriculture Infrastructure and Development Cess as an additional duty of excise, on excisable goods specified in .....

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