SPICES CESS ACT
EmailTHE SPICES CESS ACT, 1986
ACT No. 11 OF 1986
20th March, 1986
An Act to provide for imposition of cess on all spices which are exported for the purposes ofcarrying out measures for the development of export of spices
BE it enacted by Parliament in theThirty-seventh Year of the Republicof India as follows: –
1.Short title, extent and commencement: (1) This Act may be called theSpices Cess Act, 1986.
(2) It shall extend 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. 26-2-87 – Vide Notification No. S. O.124 (E) , dated 26-2-1987, Gazette of India, 1987,Extraordinary Part II, Section 3 (ii).
2.Definitions: In this Act, unless the context otherwise requires, –
(a) "Board" means the SpicesBoard constituted under subsection (1) of section 3 of the pieces 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: (1) There shallbe levied and collected by way of cess for thepurpose of the Spices Board Act, 1986, a duty of customs 1 [on all spices whichare exported,] at such rate not exceeding five percent, ad valorem, as theCentral Government may, from time to time, specify by notification in theOfficial Gazette.
(2) The duty of customs levied undersub-section (1) shall be in addition to the duty of customs leviableon spices under the Customs Act, 1962 (52 of 1962), or any other law for thetime 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 maybe, apply in relation to levy and collection of the said duty of customs asthey apply in relation to the levy and collection of the duty of customs onspices under that Act.
(4) The proceeds of the duty of customslevied under sub-section (1) shall first be credited to the consolidated Fundof India and the Central Government may, if Parliament, by appropriation madeby law in this behalf so provides, any to the Board from time to time, from outof such proceeds (after deducting the cost of collection) such sums of money asit may think fit for being utilized for the purposes of the Spices Board Act,1986.
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1. Substituted for the words "onspices" the Repealing and Amending Act, 1988 (19 of 1988), Section 3 and IISchedule.
4.Power to call reports and returns: The Board may require any exporter ofspices to furnish for the purposes of this Act, such statistical and otherinformation in such form and within such period as may be prescribed.
5.Power to make rules: (1) The Central Government may, by notification inthe Official Gazette, make rules for carrying out the provisions of this Act.
(2) In particular and without prejudice tothe generality of the foregoing power, such rules may provide for the form inwhich and the period within which statistical and other information may befurnished to the Board under section 4.
(3) Every rule made under this sectionshall be laid, as soon as may be after it is made, before each House ofParliament, while it is in session, for a total period of thirty days which maybe comprised in one session or in two or more successive sessions, and if,before the expiry of the session immediately following the session or thesuccessive sessions aforesaid, both House agree in making any modification inthe rule or both Houses agree that the rule should not be made, the rule shallthereafter have effect only in such modified form or be of no effect, as thecase may be; so, however, that any such modification or annulment shall be withoutprejudice to the validity of anything previously done under that rule.
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