Road and Infrastructure Cess on imported goods

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..... toms, 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 imported into India at the rates specified in the said Schedule 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 .....

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..... 66 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 Customs Act, 1962 (52 of 1962) and the rules and regulations 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 .....

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