TMI BlogAgriculture Infrastructure and Development Cess on imported goods.X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of this section, for the purposes of the Union, a duty of customs, to be called Agriculture Infrastructure and Development Cess, on the goods specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975.) (hereinafter referred to as the Customs Tariff Act), being the goods imported into India, at the rate not exceeding the rate of customs duty as specified in the said Schedule, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lopment Cess on imported goods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962 (52 of 1962.) or any other law for the time being in force. 1[(5) The provisions of the Customs Act, 1962 (52 of 1962.) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es shall, as far as may be, apply in relation to the levy and collection of the Agriculture Infrastructure and Development Cess on imported goods as they apply in relation to the levy and collection of duties of customs on such goods under the said Act, or the rules or regulations, as the case may be."
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