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SPICES CESS RULES, 1988
In exercise of the powers conferred by
Section 5of the Spices Cess Act, 1986 ( 11 of 1986), the Central Government hereby makes the following rules, namely :-
RULE 01: SHORT TITLE AND COMMENCEMENT
(1) These rules may be called the Spices Cess Rules, 1988.
(2) They shall come into force on the date of their publication in the Official Gazette.
RULE 02: DEFINITIONS
-In these rules, unless the context otherwise re- quires-
(a) "Act" means the Spices Cess Act, 1986 (11 of 1986) ;
(b) "Cess" means the duty of customs leviable under the Act;
(c) "Form" means a form appended to these rules;
(d) Words and expressions used and not defined in these rules but defined in the Act shall have the meanings respectively assigned to them in the Act.
RULE 03: FURNISHING OF STATISTICAL INFORMATION
(1) Every exporter of spices shall furnish to the Spices Board in every2["quarter ending on the 30th June, 30th September, 31st December and 31st March "] a statistical information on export and cess paid on spices in the form and shall be verified by means of a declaration signed by the exporter of spices.
5"(2) The statistical information for every quarter shall be furnished in the form to the Spices Board on or before the 10th day of the succeeding month of the concerned quarter.".
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