Road and Infrastructure Cess on imported goods

In force Act 13 of 2018 As on 11 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 2 provisions

Section 111 of the Finance Act, 2018 deals with road and Infrastructure Cess on imported goods. CHAPTER VII ROAD AND INFRASTRUCTURE CESS Road and Infrastructure Cess on imported goods 111.

CHAPTER VII
ROAD AND INFRASTRUCTURE CESS
Road and Infrastructure Cess on imported goods
111. (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 customs, 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 chargeable on scheduled goods under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force.
¹[(3) 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, 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 additional duty of customs leviable under this section in respect of scheduled goods as they apply in relation to the levy and collection of duties of customs on scheduled goods under that Act or all rules or regulations made thereunder, as the case may be.]
1. Substituted by the Finance (No.
2) Act, 2024, w.e.f. 16-8-2024. Prior to its substitution, sub-section (3) read as under:
"(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 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 customs on scheduled goods under the said Act or the rules and regulations, as the case may be."
Section 111, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 2

Questions about Section 111

What does Section 111 of the Finance Act deal with?

Section 111 of the Finance Act is headed "Road and Infrastructure Cess on imported goods". CHAPTER VII ROAD AND INFRASTRUCTURE CESS Road and Infrastructure Cess on imported goods 111.

How do I find court cases under Section 111 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2018 111, section 111 Finance Act 2018, section 111 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 111 of the Finance Act, and has it changed?

2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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206. Amendment of Act 54 of 20001580 words
Second Schedule. Second Schedule1062 words
33. Insertion of new section 112A756 words
63. Amendment of section 28707 words

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