Jute Manufactures Cess (Amendment) Act, 20021
| [Act 13 of 2002, Repealed by Act 23 of 2016*] | [27th March, 2002] |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:-
1 Received the assent of the President on 27-3-2002 and published in the Gazette of India, Extra., Part II, Section 1.
* Ed.: Act 13 of 2002 repealed by Act 23 of 2016, S. 2 & Sch. I. See also S. 4 of the Repealing and Amending Act, 2016:
"4. Savings.- The repeal by this Act of any enactment shall not affect any other enactment in which the repealed enactment has been applied, incorporated or referred to;
and this Act shall not affect the validity, invalidity, effect or consequences of anything already done or suffered, or any right, title, obligation or liability already acquired, accrued or incurred, or any remedy or proceeding in respect thereof, or any release or discharge of or from any debt, penalty, obligation, liability, claim or demand, or any indemnity already granted, or the proof of any past act or thing;
nor shall this Act affect any principle or rule of law, or established jurisdiction, form or course of pleading, practice or procedure, or existing usage, custom, privilege, restriction, exemption, office or appointment, notwithstanding that the same respectively may have been in any manner affirmed or recognised or derived by, in or from any enactment hereby repealed;
nor shall the repeal by this Act of any enactment revive or restore any jurisdiction, office, custom, liability, right, title, privilege, restriction, exemption, usage, practice, procedure or other matter or thing not now existing or in force."
1. Short title and commencement.-(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.
2. Substitution of a new Schedule for Schedule to Act 28 of 1983.-For the Schedule to the Jute Manufactures Cess Act, 1983, the following Schedule shall be substituted, namely:-
"Schedule
[See Sections 2(a) and 3(1)]
| Sl. 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. | Yarn 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." |