Apart from fuel, the cess has been placed on alcoholic beverages, gold, silver, crude soybean, and a few other commodities.
CESS ON ALCOHOL - Here's the clarification from Dolat Cap— Sumaira Abidi (@SumairaAbidi) February 1, 2021
Imported AlcoBev (scotch, wine etc) used to attract 150% basic customs duty. In current budget, customs duty cut to 50%+new agri cess @ 100%. So, overall duty unchanged at 150%. Net net - no impact! #Enjoy #Budget2021