THE JUTE MANUFACTURES CESS (AMENDMENT) ACT, 2002
No. 13 OF 2002
[27th March, 2002]
An Act to amend the Jute Manufactures Cess Act, 1983.
BE it enacted by Parliament in the Fifty-third Year of the Republic of India as follows:—
Short title and commencement.
1.(1) This Act may be called the Jute Manufactures Cess (Amendment) Act, 2002.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, specify.
Substitution of a new Schedule for Schedule to Act 28 of 1983.
2. For the Schedule to the Jute Manufactures Cess Act, 1983, the following Schedule shall be substituted, namely:—
"THE SCHEDULE
[See sections 2(a) and 3(1)]
SI.
No.
|
Articles of jute
manufacture
|
The maximum rate at which duty of excise may be collected
|
Actual rate at which duty
of excise is to be collected until a different rate is specified by the Central Government
|
1
|
2
|
3
|
4
|
1.
|
Carpet Backing
|
Two per cent, ad valorem
|
One per cent ad valorem
|
2.
|
Hessian
|
Two per cent, ad valorem
|
One per cent ad valorem
|
3.
|
Sacking
|
Two per cent, ad valorem
|
One per cent ad valorem
|
4.
|
Yam and Twine
|
Two per cent, ad valorem
|
One per cent ad valorem
|
5.
|
D. W. Tarpaulin
|
Two per cent, ad valorem
|
One per cent ad valorem
|
6.
|
Decorative Fabrics
|
Two per cent, ad valorem
|
One per cent ad valorem
|
7.
|
Cotton Bagging
|
Two per cent, ad valorem
|
One per cent ad valorem
|
8.
|
Soil Saver
|
Two per cent, ad valorem
|
One per cent ad valorem
|
9.
|
Japanese Rice Bags
|
Two per cent, ad valorem
|
One per cent ad valorem
|
10.
|
Any other article of jute manufacture
|
Two per cent, ad valorem
|
One per cent ad valorem
|
|
