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Ministry of Law and Justice

Act nº 11 of 1986

  • Act nº 11 of 1986



[Act, No. 11 of 1986]

[20th March, 1986]


An Act to provide for imposition of cess on all spices which are exported for the purpose of carrying out measures for the development of export of spices.

BE it enacted by Parliament in the Thirty-seventh Year of the Republic of India as follows :

Section 1. Short title, extent and commencement

(1) This Act may be called the Spices Cess Act, 1986.

(2) It shall extend to the whole of India.

(3) It shall come into force on such date1as the Central Government may, by notification in the Official Gazette, appoint.

1. 26-2-1987.

Section 2. Definitions

In this Act, unless the context otherwise requires,

(a) "Board" means the Spices Board constituted under sub-section (1) of section 3 of the Spices Board Act, 1986;

(b) "prescribed" means prescribed by rules made under this Act; and

(c) "spices" means the spices specified in the Schedule to the Spices Board Act, 1986.

Section 3. Levy and collection of cess

(1) There shall be levied and collected by way of cess for the purpose of the Spices Board Act, 1986, a duty of customs1[on all spices which are exported] at such rate not exceeding five per cent ad valorem, as the Central Government may, from time to time, specify by notification in the Official Gazette.

(2) The duty of customs levied under sub-section (1) shall be in addition to the duty of customs leviable on spices under the Customs Act, 1962, or any other law for the time being in force.

(3) The provisions of the Customs Act, 1962, and the rules and regulations made thereunder, including those relatable to refund and exemption of duty, shall, so far as may be, apply in relation to levy and collection of the said duty of customs as they apply in relation to the levy and collection of the duty of customs oh spices under that Act.

(4) The proceeds of the duty of customs levied under sub-section (1) 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 Board from time to time, from out of such proceeds (after deducting the cost of collection) such sums of money as it may think fit for being utilised for the purposes of the Spices Board Act, 1986.

1. Substituted for the words "as spices" by Repealing and Amending Act (19 of 1988), section 3, IInd Sch. (31-3-1988).

Section 4. Power to call reports and returns

The Board may require any exporter of spices to furnish for the purposes of this Act, such statistical and other information in such form and within such period as may be prescribed.

Section 5. Power to make rules

(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.

(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 satistical and other information may be furnished to the Board under section 4.

(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 or more successive sessions, and if, before the expiry of the session immediately 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 the rule.

Repealing Act1
Cess Laws (Repealing and Amending) Act, 2006


[Act, No. 24 of 2006]

[1st June, 2006]


An Act to repeal certain enactments and to amend certain other enactments relating to levy of cess on certain items.

BE it enacted by Parliament in the Fifty-seventh Year of the Republic of India as follows:--

1. Short title

This Act may be called the Cess Laws (Repealing and Amending) Act, 2006.

2. Repeal of certain enactments

The enactments specified in the First Schedule are hereby repealed to the extent mentioned in the fourth column thereof.

3. Amendment of Act 26 of 1975

The enactment specified in the Second Schedule is hereby amended to the extent and in the manner mentioned in the fourth column thereof.

4. Savings

(1) The repeal or amendment by this Act of any enactment shall not--

(a) affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;

(b) affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;

(c) affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;

(d) revive or restore any jurisdiction, office, custom, liability, right, title,, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force.

(2) The mention of particular matters in sub-section (1) shall not be held to prejudice or affect the general application of section 6 of the General Clauses Act, 1897(10 of 1897), with regard to the effect of repeals.

5. Collection and payment of arrears of duties

Notwithstanding the repeal of the enactments specified in the First Schedule or the amendments in the enactment as specified in the Second Schedule, the proceeds of duties levied under the said enactments immediately preceding the date on which the Cess Laws (Repealing and Amending) Bill, 2006 receives the assent of the President.--

(i) if collected by the collecting agencies but not paid into the Reserve Bank of India; and

(ii) if not collected by the collecting agencies,

shall be paid or as the case may be, collected and paid into the Reserve Bank of India for being credited to the Consolidated Fund of India.


(See section 2)




Short title

Extent of repeal







The Coffee Act, 1942

Sections 11 and 13.



The Marine Products Export Development Authority Act, 1972

Sections 14 and 15.



The Agricultural and Processed Food Products Export Cess Act, 1985

The whole.



The Spices Cess Act, 1986

The whole.


(See section 3)




Short title








The Tobacco Cess Act, 1975

(i) Section 4 shall be omitted.

(ii) In section 5, for the words and figures "duties of excise and customs levied under sections 3 and 4 respectively", the words and figure "duty of excise levied under section 3" shall be substituted.