Query on agriculture infrastructure and development cess at the rate of 5%

Dear Sir

Custom duty is levied on cotton at 5% in place of present of 0%. All specified it will attract agriculture infrastructure and development cess at the rate of 5%.

Cess is to be calculated on 5% of custom duty  i.e., 5.25% OR it is 10 % (5% customs duty+5% agriculture infrastructure and development cess)

thanks in advance