law: The Central Road Fund Act, 2000
  Chapter II Central
  
  Road Fund
  3. Levy and
  
  collection of cess.-
  1.  
  
    With
  
  effect from such date as the Central Government may, by notification in the
  
  Official Gazette, specify, there shall be levied and collected, as a cess, a
  
  duty of excise and customs for the purposes of this Act, o every item specified
  
  in column (2) of the Schedule, which is produced 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, as the Central Government may, by notification in the Official
  
  Gazette, specify: Provided that until the Central Government specifies by such
  
  notification the rate of the cess in respect of petrol and high speed diesel
  
  oil (being items specified in the Schedule), the cess on petrol and high speed
  
  diesel oil under this sub-section shall be levied and collected at the rate of
  
  rupee one per litre: Provided further that the additional duty of customs and
  
  the additional duty of excise on petrol levied under sub-section (1) of section
  
  103 and sub-section (1) of section 111, as the case may be, of the Finance (No.
  
  2) Act, 1998 (21 of 1988) and the additional duty of customs and the additional
  
  duty of excise on high speed diesel oil levied under sub-section (1) of section
  
  116 and sub-section (1) of section 133, as the case may be, of the Finance Act,
  
  1999 (27 of 1999) shall be deemed to be a cess for the purposes of this Act
  
  from the date of its levy and the proceeds thereof shall be credited to the
  
  Fund.
  1.  
  
  
  2.  
  
    Every
  
  cess leviable under sub-section (1) on any item shall be payable by the person
  
  by whom such item is produced, and in the case of imports, the cess shall be
  
  imposed and collected on items so imported and specified in the Schedule.
  3.  
  
    The
  
  cess leviable under sub-section (1) on the items specified in the Schedule
  
  shall be in addition to 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 the provisions 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 to the
  
  levy and collection of cess leviable under this section and for this purpose,
  
  the provisions of the Central Excise Act, 1944 and of the Customs Act, 1962, as
  
  the case may be, shall have effect as if the aforesaid Acts provided for the
  
  levy of cess on all items specified in the Schedule.