Section 112 - Road and Infrastructure Cess on excisable goods. - Finance Act, 2018

Extract

Road and Infrastructure Cess on excisable goods. 112. (1) There shall be levied and collected, in accordance with the provisions of this Chapter, for the purposes 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 specified in the said Schedule for the purpose of financing infrastructure projects. (2) The cess leviable under sub-section (1), chargeable on the scheduled goods shall be in addition to any other duties of excise chargeable on such goods under the Central Excise Act, 1944 (1 of 1944)or any other law for the time being in force. 1 [ (3) The provisions of the Central Excise Act, 1944 (1 of 1944.) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the 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 that Act or all rules or regulations made thereunder, as the case may be. ] ************** NOTES:- 1. Substituted vide Section 166 of the Finance (No. 2) Act, 2024 dated 16-08-2024 w.e.f. 16-08-2024 before it was read as, (3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder, including those relating to assessment, non-levy, short-levy, refunds, exemptions, interest, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the cess leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of the duties of excise on scheduled goods under the said Act or the rules, as the case may be.

24/2024 - Dated: 2-9-2024 - Central Excise - Tariff - Seeks to amend No. 10/2022-Central Excise, dated the 30th June , 2022 to exempt export of Petrol and Diesel from the RIC when exported to Bhutan.
12/2023 - Dated: 3-3-2023 - Central Excise - Tariff - Exemption from Excise - Additional duty of excise leviable - Seeks to further amend No. 10/2022-Central Excise, dated the 30th June, 2022 , to reduce rate specified for High speed diesel oil
28/2022 - Dated: 31-8-2022 - Central Excise - Tariff - Road and Infrastructure Cess for exports of petrol and diesel - increase cess on export of Diesel - Seeks to amend No. 10/2022-Central Excise, dated the 30th June, 2022.
20/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Reduce rates of Road and Infrastructure Cess for exports of petrol and diesel - Seeks to amend No. 10/2022-Central Excise, dated the 30th June, 2022.
19/2022 - Dated: 19-7-2022 - Central Excise - Tariff - Exemption to the excisable goods [Petrol, Diesel and Aviation Turbine Fuel] from Special Additional Excise Duty and Road and Infrastructure Cess when exported from units located in the Special Economic Zones (SEZ).
14/2022 - Dated: 12-7-2022 - Central Excise - Tariff - Seeks to exempt E12 and E15 blended fuel from Road and Infrastructure Cess (RIC)
11/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to amend notification No. 04/2019-Central Excise ( Road and Infrastructure Cess)
10/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to prescribe rates of Road and Infrastructure Cess for exports of petrol and diesel
08/2022 - Dated: 30-6-2022 - Central Excise - Tariff - Seeks to exempt certain applicable duties on petrol, diesel and ATF cleared for exports
02/2022 - Dated: 21-5-2022 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise reducing Road and Infratructure Cess (RIC) on Petrol and Diesel.
9/2021 - Dated: 3-11-2021 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise reducing Road and Infratructure Cess (RIC) on Petrol and Diesel.
07/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to amend notification Nos. 10/2018-Central Excise, 11/2018-Central Excise, 12/2018-Central Excise and 13/2018-Central Excise, all dated 2nd February, 2018
06/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt E-20 fuel from Road and Infrastructure Cess.
05/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt M-15 fuel from Road and Infrastructure Cess.
03/2021 - Dated: 1-2-2021 - Central Excise - Tariff - Seeks to exempt Agriculture Infrastructure and Development Cess on blended fuels.
06/2020 - Dated: 5-5-2020 - Central Excise - Tariff - Seeks to amend Notification No. 04/2019-Central Excise, dated the 6th July, 2019
04/2020 - Dated: 13-3-2020 - Central Excise - Tariff - Seeks to amend notification No. 04/2019-Central Excise dated 6th July, 2019 so as to increase effective rate of Road and Infrastructure Cess (RIC) collected as additional duty of excise on petrol and diesel by ₹ 1 per litre.
04/2019 - Dated: 6-7-2019 - Central Excise - Tariff - Seeks to increase the effective rate of Road and Infrastructure Cess as additional duty of excise on Petrol and Diesel.
41/2018 - Dated: 6-4-2018 - Customs -Tariff - Seeks to amend notification Nos.11/2018-Customs, 12/2018-Customs, 13/2018-Customs and 21/2018-Customs, all dated 2nd February 2018
21/2018 - Dated: 2-2-2018 - Customs -Tariff - Seeks to exempt Additional Duty of Customs (CVD), in lieu of Additional Duty of Excise (Road and Infrastructure Cess) levied under clause 110 of the Finance Bill, 2018.
028/2002 - Dated: 13-5-2002 - Central Excise - Tariff - Exemption rates of special additional duty on motor spirit and high speed diesel