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Road and Infrastructure Cess on imported goods

Clause 109 - Bills - ROAD AND INFRASTRUCTURE CESS - FINANCE BILL, 2018 - Clause 109 - CHAPTER VII ROAD AND INFRASTRUCTURE CESS 109. . (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes of the .....

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edule for the purpose of financing infrastructure projects. (2) The additional duty of the customs referred to in sub-section (1) shall be in addition to any other duties of customs chargeable on scheduled goods under the Customs Act, 1962 or any oth .....

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and penalties shall, as far as may be, apply in relation to the levy and collection of the additional duty of customs leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of the duties of cus .....

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poses of the Union, an additional duty of excise, to be called the Road and Infrastructure Cess, on the goods specified in the Sixth Schedule (hereinafter referred to as scheduled goods), being the goods manufactured or produced, at the rates specifi .....

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