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THE JUTE MANUFACTURES CESS ACT, 1983

NO. 28 OF 1983

 

 An Act 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  

         (a)   This Act may be called the Jute Manufactures Cess Act, 1983.

         (b)    It extends to the whole of India.                                                                                                       

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

       Gazette, a

       appointment.

 

 

2.

       In this Act, unless the context otherwise requires,-

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

                   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.

 

 

3.

      (a)     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.

       (b)    The duty of excise levied under sub-section (1) shall be in addition to the duty  of  excise  Levi  able  on  jute

                manufacturers under the central Excise and Salt Act, 1944 or  any  other  law  for  the  time  being  in  force.

      (c)      The duty of excise levied under sub-section (1) shall be  payable  by  the  Producer  of  a  jute  manufacture.

      (d)     The Provisions of the Central Excise and Salt  Act,  1944,  and  the  rules  made  there  under,  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 manufactures under this Act.

 

 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 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 utilized 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 information in such form and within  such period as may be prescribed.

6.   

       (a)    The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions 

               of this Act.

       (b)    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 section5.

       (c)    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 ,If 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.

 

Powers under Jute Packaging  Order May 1987 | Minimum use of Jute in Packaging; Order Aug. 1987  

Jute & Jute Control Order of April 2000

Jute Packaging Materials Act | JMDC Act | Jute Manufacturers Cess Act

Jute Packaging Material Rules of 26th August 1987.

JMDC Procedural Rules

 

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