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The Spices Cess Act, 1986

THE SPICES CESS ACT
ACT NO. 11 OF
20th March
An Act to provide for imposition of cess on all spices which are
exported for the purposes 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:–

1. Short title extent and commencement.

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 date as the Central
Government may by notification in the Official Gazette appoint.

2. Definitions.

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.

3. Levy and collection of cess.

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 customs (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 (52 of 1962) or any other law for the time being in force.

(3) The provisions of the Customs Act 1962 (52 of 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 on
spices under that Act.

26-2-87 Vide Notification No. S. O. 124 (E) dated 26-2-1987
Gazette of India 1987 Extraordinary Part II Section 3(ii).

Subs. by Act 19 of 1988 S. 3 & sch. II.

(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.

4. Power to call reports and returns.

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.

5. Power to make rules.

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 statistical 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 that rule.

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