Section 3
Levy and collection of cess on manufactured beedis. Repealed
The Beedi Workers Welfare Cess�Act, 1976
About this Act
An Act to provide for the levy and collection, by way of cess, a duty of excise on manufactured beedis.
1[3. Levy and collection of cess on manufactured beedis.--(1) With effect from such date as the
Central Government may, by notification in the Official Gazette, appoint, there shall be levied and
collected by way of cess for the purposes of the Beedi Workers Welfare Fund Act, 1976 (62 of 1976), a
duty of excise on manufactured beedis at such rate which shall 2[not be less than fifty paise or more than
five rupees] per thousand manufactured beedis, as the Central Government may, from time to time, fix by
notification in the Official Gazette.
(2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on manufactured beedis (whether spelt as such or as biris or in any other manner) under any law for the time being in force.]
(2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on manufactured beedis (whether spelt as such or as biris or in any other manner) under any law for the time being in force.]
Notes
1. Subs. by s. 4, ibid., for section 3 (w.e.f. 1-1-1982).
2. Subs. by Act 24 of 1998, s. 2, for "not be less than ten paise or more than fifty paise" (w.e.f. 20-10-1998).
2. Subs. by Act 24 of 1998, s. 2, for "not be less than ten paise or more than fifty paise" (w.e.f. 20-10-1998).