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AGRICULTURAL AND PROCESSED FOOD PRODUCTS EXPORT CESS ACT 1985 [REPEALED]

Ministry of Law and Justice

Act nº 3 of 1986


  • Act nº 3 of 1986

Preamble

AGRICULTURAL AND PROCESSED FOOD PRODUCTS EXPORT CESS ACT, 1986

[Act, No. 3 of 1986]

PREAMBLE

An Act to provide for the levy and collection, by way of a cess, of a duty of customs on the export of certain agricultural and processed food products for the development and promotion of their export and for matters connected therewith.

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

Section 1. Short title, extent and commencement

(1) This Act may be called The Agricultural and Processed Food Products Export Cess Act, 1985.

(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.

Section 2. Definitions

(1) In this Act, unless the context otherwise requires,-

(a) "Authority" means the Agricultural and Processed Food Products Export Development Authority established under section 4 of the Agricultural and Processed Food Products Export Development Authority Act, 1985 ;

(b) "Scheduled product" means any product for the time being included in the Schedule to the Agricultural and Processed Food Products Export Development Authority Act, 1985 .

(2) All words and expressions used in this Act and not defined, but defined in the Agricultural and Processed Food Products Export Development Authority Act, 1985 shall have the meanings respectively assigned to them in that Act.

Section 3. Duties of customs on Scheduled products

(1) There shall be levied and collected by way of a cess for the purposes of the Agricultural and Processed Food Products Export Development Authority Act, 1985, a duty of customs at such rate not exceeding three per cent advalorem as the Central Government may, by notification in the Official Gazette specify, on all Scheduled products, which are exported.

(2) The duties of customs levied under sub-section (1) on the Scheduled products shall be in addition to any cess or duty leviable on such Scheduled products under any other law for the time being in force.

(3) The provisions of the Customs Act, 1962 and the rules and regulations made hereunder including those relating to refunds and exemptions from duty, shall, as far as may be, apply in relation to the levy and collection of the duty of customs leviable under sub-section (1) as they apply in relation to the levy and collection of the duties of customs under that Act or those rules and regulations.

Section 4. Credit of proceeds of duties to Consolidated Fund of India

The proceeds of the duties of customs levied under sections 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 Authority, from time to time, from out of such proceeds, after deducting the expenses on collection, such sums of money as it may think fit for being utilised for the purposes of the Agricultural and Processed Food Products Export Development Authority Act, 1985 .

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

THE CESS LAWS (REPEALING AND AMENDING) ACT, 2006

[Act, No. 24 of 2006]

[1st June, 2006]

PREAMBLE

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.

THE FIRST SCHEDULE

(See section 2)

Repeals

Year

No.

Short title

Extent of repeal

1

2

3

4

1942

7

The Coffee Act, 1942

Sections 11 and 13.

1972

13

The Marine Products Export Development Authority Act, 1972

Sections 14 and 15.

1986

3

The Agricultural and Processed Food Products Export Cess Act, 1985

The whole.

1986

11

The Spices Cess Act, 1986

The whole.

THE SECOND SCHEDULE

(See section 3)

Amendments

Year

No.

Short title

Amendments

1

2

3

4

1975

26

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.