AGRICULTURAL AND PROCESSED FOOD PRODUCTS EXPORT CESS ACT

THE AGRICULTURAL AND PROCESSED FOODPRODUCTS EXPORT CESS ACT, 1985

ACT No. 3 OF 1986

8th January, 1986

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

BE it enacted by Parliament in theThirty-sixth Year of the Republicof India as follows: –

1.Short title, extent and commencement: (1) This Act may be called the Agriculturaland Processed Food Products Export Cess Act, 1985.

(2) It extends to the whole of India.

(3) It shall come into force on such date 1as the Central Government may, by notification in the Official Gazette,appoint.

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1. 15th December, 1986 vide NotificationNo.S.O.914 (E), dated 15-12-1986, Gazette of India, Extraordinary, 1986 PartII, Section 3(ii).

2.Definitions: (1) In this Act, unless the context otherwise requires, –

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

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

(2) All words and expressions used in thisAct and not defined, but defined in the Agricultural and Processed FoodProducts Export Development Authority Act, 1985 shall have the meaningsrespectively assigned to them in that Act.

3.Duties of customs on Scheduled products: (1) There shall be levied andcollected by way of a cess for the purposes of theAgricultural and Processed Food Products Export Development Authority Act, 1985,a duty of customs at such rate not exceeding three percent ad valorem as theCentral Government may, by notification in the Official Gazette, specify, onall Scheduled products, which are exported.

(2) The duties of customs levied undersub-section (1) on the Scheduled products shall be in addition to any cess or duty leviable on suchScheduled 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 thereunderincluding those relating to refunds and exemptions from duty, shall, as far asmay be, apply in relation to the levy and collection of the duty of customs leviable under sub-section (1) as the apply in relation tothe levy and collection of the duties of customs under that Act or those rulesand regulations.

4.Credit of proceeds of duties toConsolidated Fund of India: The proceeds of the duties of customs levied undersection 3 shall first be credited to the consolidated Fund of India and theCentral Government may, if Parliament, by appropriation made by law in thisbehalf, so provides pay to the Authority, from time to time, from out of suchproceeds, after deducting the expenses on collection, such sums of money as itmay think fit for being utilised for the purposes ofthe Agricultural and Processed Food Products Export Development Authority Act,1985.

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