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JUTE MANUFACTURES CESS ACT

Ministry of Law and Justice

Act nº 28 of 1983


  • Schedules
  • Amending Acts
  • Act nº 28 of 1983

Preamble

THE JUTE MANUFACTURERS CESS ACT, 1983

[Act, No. 28 of 1983]

[7th September, 1983]

PREAMBLE

An Act to provide for the levy 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:-

Section 1. Short title, extent and commencement

(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 {1-5-1984, Vide Notification No. 326(E), dated 28-3-1984 Gazette of India, Extraordinary, Part II, Section 3(ii)} as the Central Government may, by notification in the Official Gazette, appoint.

Section 2. Definitions

In this Act, unless the context otherwise requires, --

(a) "jute manufacture" means any article specified in the Schedule which contains more than fifty per cent.of the jute (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.

Explanation.-- "Power" means electrical energy or any other form of energy which is mechanically transmitted and is not generated by any human or animal agency;

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

(c) "producer" in relation to a jute manufacture, means the producer of such jute manufacture.

Section 3. Levy and collection of cess on jute manufactures produced in India

(1) There shall be levied and collected by way of cess for the purposes of the Jute Manufactures Development Council Act, 1983, on 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 Government may, by notification in the Official Gazette, specify:

Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the Schedule.

(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 (1 of 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.

(4) The provisions of the Central Excises and Salt Act, 1944(1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions form duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise on jute manufactures under this Act.

Section 4. Crediting proceeds of duties to the Consolidated Fund of India

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 being utilised for the purposes of the Jute Manufactures Development Council Act, 1983.

Section 5. Power to call for information

The Central Government may require a producer of a jute manufacture to furnish for the purposes of this Act, such statistical and any other information in such form and within such period as may be prescribed.

Section 6. 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 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 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 that rule.

Schedules

Schedule

Schedule I - SCHEDULE1[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.

2.

3.

4.

5.

6.

7.

8.

9.

10.

Carpet Backing

Hessian



Sacking

Yarn and Twine

D.W. Tarpaulin

Decorative Fabrics

Cotton Bagging

Soil Saver

Japanese Rice Bags

Any other article of jute manufacture

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent ad valorem

One per cent. ad valorem

One per cent. ad valorem.]

1. Substituted by "The Jute Manufactures Cess (Amendment) Act, 2002" and shall come into force on such date as the Central Government, may by notification in the Official Gazette, specify. Prior to substitution the schedule stood as follows:

"THE SCHEDULE

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

Sl. No.

Articles of jute manufacture

The maximum rate at which duty of excisemay 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....

Rupees 195 per tonne

Rs. 65. 00 per tonne

2.

Hessian......

Rupees 209 per tonne

Rs. 69. 65 per tonne

3.

Sacking......

Rupees 158 per tonne

Rs. 52. 65 per tonne

4.

Yarn and Twine....

Rupees 197 per tonne

Rs. 65. 65 per tonne

5.

D. W. Tarpaulin....

Rupees 198 per tonne

Rs. 66. 00 per tonne

6.

Decorative Fabrics....

Rupees 457 per tonne

Rs. 152. 35 per tonne

7.

Cotton Bagging....

Rupees 110 per tonne

Rs. 36. 65 per tonne

8.

Soil Saver.....

Rupees 115 per tonne

Rs. 38. 35 per tonne

9.

Japanese Rice Bags...

Rupees 205 per tonne

Rs. 68. 35 per tonne

10.

Any other article of jute manufacture

Rupees 184 per tonne

Rs. 61. 35 per tonne"


Amending Acts

Jute Manufactures Cess (Amendment) Act, 2002

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:--

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.

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.

2.

3.

4.

5.

6.

7.

8.

9.

10.

Carpet Backing

Hessian

Sacking

Yarn and Twine

D.W. Tarpaulin

Decorative Fabrics

Cotton Bagging

Soil Saver

Japanese Rice Bags

Any other article of jute manufacture

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

Two per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent. ad valorem

One per cent ad valorem

One per cent. ad valorem

One per cent. ad valorem.".