The Central Road and Infrastructure Fund Act, 2000

(1) This Act may be called the 1[Central Road andInfrastructure] Fund Act, 2000. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act, it shall be deemed to have come into force on the 1st dayof November, 2000.

In this Act, unless the context otherwise requires,-- (a) "appointed day" means the date on which the Fund is established under sub-section (1) ofsection 6; (b) "cess" means a duty in the nature of duty of excise and customs, imposed and collected onmotor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act; (c) "Fund" means the Central 1[Road and Infrastructure Fund] sub-section (1) of section 6; (d) "national highways" means the highways specified in the Schedule to the National HighwaysAct, 1956 (48 of 1956) or any other highway declared as national highway under sub-section (2) ofsection 2 of the said Act; (e) "National Highways Authority of India" means an authority constituted under sub-section (1)of section 3 of the National Highways Authority of India Act, 1988 (68 of 1988); 2* * * * * ; (f) "prescribed" means prescribed by rules made under this Act.

1[3. Levy and collection of cess.--(1) With effect from such date as the Central Government may, bynotification in the Official Gazette, specify, there shall be levied and collected, as a cess, a duty of exciseand customs for the purposes of this Act, on every item specified in column (2) of the 2[Schedule I], which isproduced in or imported into India and-- (a) removed from a refinery or a factory or an outlet; or (b) transferred by the person, by whom such item is produced or imported, to another person,at such rates not exceeding the rate set forth in the corresponding entry in column (3) of the Schedule, as3***the Central Government may, by notification in the Official Gazette, specify: 4* * * * * 5[Provided that the additional duty of customs and the additional duty of excise on motor spiritcommonly known as petrol and on high speed diesel oil levied under sub-section (1) of section 109 andsub-section (1) of section 110, as the case may be, of the Finance Act, 2018 shall be deemed to be the cessfor the purposes of this Act from the date of its levy and the proceeds thereof shall be credited to theFund.] (2) Every cess leviable under sub-section (1) on any item shall be payable by the person by whomsuch item is produced, and in the case of imports, the cess shall be imposed and collected on items soimported and specified in the Schedule. (3) The cess leviable under sub-section (1) on the items specified in the Schedule shall be in additionto any cess or duty leviable on those items under any other law for the time being in force. (4) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules made thereunder and theprovisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder, as the case may be,including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation tothe levy and collection of cessleviable under this section and for this purpose, the provisions of theCentral Excise Act, 1944 and of the Customs Act, 1962, as the case may be, shall have effect as if theaforesaid Acts provided for the levy of cess on all items specified in the Schedule.

The proceeds of the cess levied under section3 shall first be credited to the Consolidated Fund of India, and the Central Government may, if Parliamentby appropriation made by law in this behalf so provides, credit such proceeds to the Fund from time totime, after deducting the expenses of collection, for being utilised exclusively for the purposes of this Act.

The Central Government may, after dueappropriation made by Parliament by law in this behalf, credit by way of grants or loans such sums ofmoney as the Central Government may consider necessary in the Fund.