No.3 OF
1986
[8th January, 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.
Comment: This Act seeks to inter-alia
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.
BE it enacted by
Parliament in the Thirty-sixth Year of the Republic of India as
follows:-
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 {15th December, 1986 vide
Notification No.S.O.914 (E), dated 15-12-1986, Gazette of India,
Extraordinary, 1986 Part II, Section 3(ii).} as the Central
Government may, by notification in the Official Gazette,
appoint.
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.
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.ad valorem
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 (52 of 1962) and the rules and regulations made thereunder
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 the apply in
relation to the levy and collection of the duties of customs under
that Act or those rules and regulations.
4.Credit of proceeds of duties
to Consolidated Fund of India.- The proceeds of the duties of
customs levied under 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 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.