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THE JUTE MANUFACTURES CESS (AMENDMENT) ACT, 2002

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

Central Act