Section Text
For the Schedule to the Jute Manufactures Cess Act, 1983, the following Schedule shall be substituted, namely:--
"THE 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.". |