Section 4:
Payment of duty of customs and duty of excise.
(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.]
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).