Section 13:
Imposition of a duty of customs on export of coir fibre, coir yarn and coir products.
(1)
With effect from such date as may be specified by the Central Government by notification in the Official
Gazette, there shall be levied and collected as a cess for the purposes of this Act a duty of customs on all
coir fibre, coir yarn and coir products which are exported 1[at such rate not exceeding two rupees per
quintal] as the Central Government may, by the same or a like notification from time to time, fix.
(2) The cess levied under sub-section (1) shall be in addition to any other duty leviable under the
Indian Tariff Act, 1934 (XXXII of 1934), or any other law for the time being in force and shall be
collected by such agencies and in such manner as may be prescribed.
Notes:
1. Subs. by Act 40 of 1960, s. 9, for the words "at such rate not exceeding one rupee per hundred weight" (w.e.f. 1-10-1960)