Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987
ACTNO. 4 OF 1987
03 September, 1988
An Act further to amend the Produce Cess Act, 1966 and the Coconut Development Board Act, 1979 and to repeal the Copra Cess Act, 1979 and the Vegetable Oils Cess Act, 1983
Be it enacted by Parliament in the Thirty-eight Year of the Republic of India as follows:
Chapter I
PRELIMINARY
Section 1. Short title
This Act may be called the Cotton, Copra and Vegetable Oils Cess (Abolition) Act, 1987.
Chapter II
Amendments to the Produce Cess Act, 1966
Section 2. Amendment of Section 2
Section 3. Omission of Sections 3(2), 7, 8, 9, 10, 13, 14, 15(2) and the Second Schedule
Section 4. Amendment of Section 4
Section 5. Amendment of Section 5
Section 6. Amendment of Section 12
Section 7. Amendment of Section 16
Section 8. Amendment of Section 20
Section 9. Amendment of Section 22
8[Repealed]
Chapter III
AMENDMENT TO THE COCONUT DEVELOPMENT BOARD ACT, 1979
Section 10. Amendment of Section 13
9[Repealed]
Chapter IV
REPEAL OF THE COPRA CESS ACT, 1979 AND THE VEGETABLE OILS CESS ACT, 1983
Section 11. Repeal of Act 4 of 1979
The Copra Cess Act, 1979 is hereby repealed.
Section 12. Repeal of Act 30 of 1983
The Vegetable Oils Cess Act, 1983 is hereby repealed.
Chapter V
COLLECTION OF ARREARS OF DUTIES OF EXCISE
Section 13. Collection and payment of arrears of duties of excise
Notwithstanding anything contained in the amendments made to the Produce Cess Act, 1966 (15 of 1966) or the repeal of the Copra Cess Act, 1979 (4 of 1979) or the Vegetable Oils Cess Act, 1983 (30 of 1983), by this Act, any duty of excise levied under any of the said Acts immediately before the commencement of this Act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said Acts for being paid into the Consolidated Fund of India as if this Act had not been enacted.