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JUTE MANUFACTURES CESS (AMENDMENT) ACT, 2002

Ministry of Law and Justice

Act nº 13 of 2002


  • Act nº 13 of 2002

Preamble

THE JUTE MANUFACTURES CESS (AMENDMENT) ACT, 2002

(As PASSED BY THE HOUSES OF PARLIAMENT)

[Act, No. 13 of 2002]

[27th March, 2002]

PREAMBLE

An Act to amend the Jute Manufactures Cess Act, 1983.

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

Section 1. Short title and Commencement

(1) This Act may be called the Jute Manufactures Cess (Amendment) Act, 2002.

(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, specify.

Section 2. Substitution of a new Schedule for Schedule to Act 28 of 1983

For the Schedule to the Jute Manufactures Cess Act, 1983, the following Schedule shall be substituted, namely:--

"THE SCHEDULE

[See sections 2(a) and 3 (1)]

Sl. No.

Articles of jute manufacture

The maximum rate at which duty of excise may be collected

Actual rate at which duty of excise is to be collected until a different rate is specified by the Central Government

1

2

3

4

1.

Carpet Backing

Two per cent. ad valorem

One per cent. ad valorem

2.

Hessian

Two per cent. ad valorem

One per cent. ad valorem

3.

Sacking

Two per cent. ad valorem

One per cent. ad valorem

4.

Yarn and Twine

Two per cent. ad valorem

One per cent. ad valorem

5.

D.W. Tarpaulin

Two per cent. ad valorem

One per cent. ad valorem

6.

Decorative Fabrics

Two per cent. ad valorem

One per cent. ad valorem

7.

Cotton Bagging

Two per cent. ad valorem

One per cent. ad valorem

8.

Soil Saver

Two per cent. ad valorem

One per cent ad valorem

9.

Japanese Rice Bags

Two per cent. ad valorem

One per cent. ad valorem

10.

Any other article of jute manufacture

Two per cent. ad valorem

One per cent. ad valorem.".