Section 4
Payment of duty of customs and duty of excise. Repealed
The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976
About this Act
An Act to provide for the levy and collection of a cess on iron ore, manganese ore and chrome ore for the financing of activities to promote the welfare of persons employed in the iron ore mines, manganese ore mines and chrome ore mines and for matters connected therewith or incidental thereto.
(1) Every duty of customs leviable under this
Act on any iron ore or manganese ore 1[or chrome ore] shall be payable to the Central Government by the
the person by whom the iron ore or, 2[manganese ore, or chrome ore, as the case may be,] is exported.
(2) Every duty of excise leviable under this Act on any iron ore or manganese ore 1[or chrome ore] shall be payable--
(a) to the occupier of the metallurgical factory by the person by whom such iron ore or manganese ore1[or chrome ore] is sold or otherwise disposed of to such occupier,
(b) to the Central Government, by the owner of the iron ore mine or manganese ore mine 1[or chrome ore mine] where the iron ore or manganese ore 1[or chrome ore]is used by such owner in any metallurgical factory,
within such period as may be prescribed.
(3) All amounts referred to in clause (a) of sub-section (2) shall be collected by the occupier of the metallurgical factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.]
(2) Every duty of excise leviable under this Act on any iron ore or manganese ore 1[or chrome ore] shall be payable--
(a) to the occupier of the metallurgical factory by the person by whom such iron ore or manganese ore1[or chrome ore] is sold or otherwise disposed of to such occupier,
(b) to the Central Government, by the owner of the iron ore mine or manganese ore mine 1[or chrome ore mine] where the iron ore or manganese ore 1[or chrome ore]is used by such owner in any metallurgical factory,
within such period as may be prescribed.
(3) All amounts referred to in clause (a) of sub-section (2) shall be collected by the occupier of the metallurgical factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.]
Notes
1. Ins. by s. 6, ibid. (w.e.f. 1-7-1983).
2. Subs. by s. 6, ibid., for "as the case may be, manganese ore" (w.e.f. 1-7-1983).
2. Subs. by s. 6, ibid., for "as the case may be, manganese ore" (w.e.f. 1-7-1983).