REGISTEIND NO D- (D) -72 रजिस्ट्री सं ० डी-( डी) -72
भारत का राजपत्र
The Gazette of India
असाधारण
EXTRAORDINARY
भाग II-खण्ड 1
PART II- Section 1
प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं० 31]
नई दिल्ली, बृहस्पतिषा , सितम्बर 8, 1033/भाद्र 17 , 1905
No 31 ] NEW DELHI , THURSDAY, SEPTEMBER 8 , 1983 /BHADRA 17, 1905
इस भाग में भिन्न पृष्ठ संख्या की जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके ।
Separate paging is given to this Part in order that it may be filed as a separate compilation
MINISTRY OF LAW , JUSTICE AND COMPANY AFFAIRS
(Legislative Department )
New Delhi , the 8th September , 1983 / Bhadra 17, 1905 ( Saka )
The following Act of Parliament received the assent of the President on the 7th September , 1983 , and is hereby published for general infor- mation: -
THE JUTE MANUFACTURES CESS ACT , 1993
No. 28 OF 1983
[7th September , 1983. ]
AnAct to provided for the leve and collection , by way of cess , of a duty of excise on jute manufactures for the purpose of carrying out measures for the development of production of jute manufactures and for matters connected therewith .
BE it enacted by Parliament in the Thirty - fourth Year of the Republic of India as follows :-
1. (1 ) This Act may be called the Jute Manufactures Cess Act , 1983 .
(2) It extends to the whole of India .
(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette , appoint .
Short title, extent and com- mence- ment.
2. In this Act, unless the context otherwise requires ,
Defini- tions.
(a) "jute manufacture" means any article specified in the Schedule which contains more than fifty per cent, of juste ( including Bimlipatam jute'or mesta fibre of any sort ) by weight of the total fibre content and in the production of which any process is ordinarily carried on with the aid of power .
2
THE GAZETTE OF INDIA EXTRAORDINARY
[PART II-
Explanation . " Power " means electrical energy ΟΓ any other form of energy which is mechanically transmitted and is not gene- rated by any human or animal agency ;
Act; ( b) " prescribed " means prescribed by rules made under this
(c) "producer" , in relation to a jute manufacture , means the producer of such jute manufacture .
on 3. ( 1) There shall be levied and collected by way of cess for the purposes of the Jute Manufactures Development Council Act , 1983 , every article of jute manufacture specified in column 2 of the Schedule and produced in India , a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the Central Govern- ment may, by notification in the Official Gazette , specify:
Levy and collection of cess on jute manufac- tures produced in India .
Provided that until such rate is specified by the Central Government , the duty of excise shallbe levied and collected at the rate specified in the corres- ponding entry in column 4 of the Schedule .
1 of 1944.
(2) The duty of excise levied under sub-section ( 1 ) shall be in addition to the duty of excise leviable on jute manufactures under the Central Excises and Salt Act , 1944 or any other law for the time being in force.
(3) The duty of excise levied under sub -section ( 1 ) shall be payable by the Producer of a jute manufacture .
1 of 1944 .
(4) The provisions of the Central Excises and Salt Act , 1944 , and the rules made thereunder, including those relating to refunds and exemptions from duty, shall , so far as may be , apply in relation to the levy and collection of the duty of excise on jute manufacturcs under this Act .
crediting proceeds of duties to the Consoli- dated Fund of India.
4. The proceeds of the duty of excise levied under sub -section (1 ) of section 3 shall first be credited to the Consolidated Fund of India and the Central Government may , if Parliament, by appropriation made by law in this behalf , so provides , pay to the Jute Manufactures Development Council , from time to time , from out of such proceeds (after deducting the cost of collection which shall not exceed four per cent . of such proceeds ) such sums of money as it may think fit for being uti'ised for the purposes of the Jute Manufactures Development Council Act , 1983.
5. The Central Government may require a producer of a jute manufacture to furnish for the purposes of this Act , such statistical and any other informa- tion in such form and within such period as may be prescribed.
Power to call for informa- tion.
6. (1 ) The Central Government may , by notification in the Official Gazette , make rules for carrying out the provisions of this Act .
Power to make rules,
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for the form in which and the period within which statistical and other information may be furnished under section 5 .
(3) Every rule made under this section shall be laid, as soon as may be after it is made , before each House of Parliament , while it is in session , for a total period of thirty days which may be comprised in one session or in two SEC. 1 ]
THE GAZETTE OF INDIA EXTRAORDINARY
3
or more successive sessions , and if, before the expiry of the session imme- diately following the session or the successive sessions aforesaid , both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made , the rule shall thereafter have effect only in such modified form or be of no effect , as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
THE SCHEDULE
[See sections 2(a) and 3 ( 1) ]
Sl . No. Articles of jute manufacture The maximum rate al which duty of excise may be collected
I
2
Actual rate atwhich duty of excise is to be collected until a different rate is specified by the Central Government
3
4
Rupees 195 per tonne
1. Carpet Backing
2. Hessian
Rs. 65.00 per tonne
Rupes 209 per tonne Rs . 69.65 per tonne
Rupees 158 per tonne
3. Sacking
:
Rs . 52.65 per tonne
Rupees 197 per tonne
4. Yarn and Twine
5. D.W. Tarpaulin
Rs . 65.65 per tonne
Rupees 198 per tonne
6. Decorative Fabrics
Rs . 66.00 per tonne
Rupees 457 per tonne Rs . 152.35 per tonne
Rupees 110 per tonne
7. Cotton Bagging
8. Soil Saver
Rs . 36.65 pcr tonne
Rupees 115 per tonne Rs. 38.35 per tonne
Rupees 205 per tonne
9. Japanese Rice Bags .
Rs. 68.35 per tonne
Rupees 184 per tonne
10. Any other article of jute manufacture
Rs. 61.35 per tonne
R. V. S. PERI SASTRI , Secy. to the Govt . of India.
PRINTED BY THE GENERAL MANAGER , GOVERNMENT OF NEW DELHI AND PUBLISHED BY THE CONTROLLER OF INDIA PRESS , MINTO ROAD , PUBLICATIONS , DELHI , 1983