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Infrastructure Cess.

Section 162 - INFRASTRUCTURE CESS - Finance Act - Section 162 - CHAPTER VII INFRASTRUCTURE CESS 162. (1) In the case of goods specified in the Eleventh Schedule, being goods manufactured or produced, there shall be levied and collected for the purposes of the Union, a duty of excise, to be called the Infrastructure Cess, at the rates specified in the said Schedule for the purposes of financing infrastructure projects. (2) The cess leviable under sub-section (1), chargeable on the goods specified .....

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