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Salt Cess Act, 1953 Section 3

Title: Levy and Collection of Cess on Salt

State: Central

Year: 1953

1[3. Levy and collection of cess on salt There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.".] _________________________ 1. Section 3. substituted for "3.Levy and collection of cess on salt..-There shall be levied and collected in such manner as may be prescribed a cess in the nature of an excise duty on all salt manufactured in the territories to which this act extends.- (a) in the case of salt manufactured in a private salt factory, at the rate of two annas per standard maund; (b) in the case of salt manufactured in a salt factory solely owned or solely worked by the Central Government at the rate of three and a half annas per standard maund." By the Salt Cess (Amendment) Act, 1961, w.e.f. 29-08-1961.

Salt Cess Act, 1953 Amending Act 1

Title: Salt Cess (Amendment) Act, 1961

State: Central

Year: 1953

.....2 of the Salt Cess Act, 1953 (10 of 1953) (hereinafter referred to as the principal Act),- (i) in clause (c), the words "and a 'private salt factory' is one not solely owned or not solely worked by the Central Government," shall be omitted; (ii) clause (d) shall be omitted. 3.Substitution of new section for section 3.- For section 3 of the principal Act, the following section shall be substituted, namely:- "3.There shall be levied and collected in such manner as may be prescribed, a cess in the nature of an excise duty at the rate of fourteen naye paise per forty kilograms on all salt manufactured in India in any salt factory, whether owned by Government or not.". (Levy and collection of cess on salt) 4.Amendment of section 6.- In section 6 of the principal Act, after sub-section (2), the following sub-section shall be inserted, namely:- "(3) Every rule made by the Central Government under this section shall be laid as soon as may be after it is made before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it.....

Salt Cess Act, 1953 Preamble 1

Title: Salt Cess Act, 1953

State: Central

Year: 1953

THE SALT CESS ACT, 1953 [Act, No.49 of 1953] [26th December, 1953] PREAMBLE An Act to provide for the levy and collection of a cess on salt for the purpose of raising funds to meet the expenses incurred on the salt organisation maintained by Government and on the measures taken by Government in connection with the manufacture, supply and distribution of salt. BE it enacted by Parliament as follows: .-

Salt Cess Act, 1953 Complete Act

Title: Salt Cess Act, 1953

State: Central

Year: 1953

Preamble1 - SALT CESS ACT, 1953 Section1 - Short title, extent and commencement Section2 - Definitions Section3 - Levy and collection of cess on salt Section4 - Application of proceeds of cess Section5 - Validation of charges levied on salt before the commencement of this Act Section6 - Power to make rules Amending Act1 - SALT CESS (AMENDMENT) ACT, 1961

Salt Cess Act, 1953 Section 5

Title: Validation of Charges Levied on Salt Before the Commencement of This Act

State: Central

Year: 1953

The charge in respect of the manufacture or production of salt imposed by the rule made by the Central Government under section 37 of the Central Excises and Salt Act, 1944 (I of 1944) and published with the notification of the former, Finance Department (Revenue Division) No.3, dated the 29thMarch, 1947, shall be deemed to have been levied under this Act as if this act was in force on the day on which the charge was so imposed and accordingly,.- (a) any sum paid or payable by way of such charge shall be deemed to have been paid or payable in accordance with law; and (b) no claim shall lie in any court for the refund of any sum so paid.

Salt Cess Act, 1953 Complete Act

State: Central

Year: 1953

.....under section 37 of the Central Excises and Salt Act, 1944 (1 of 1944), acess of 2 annas per maund is being levied on all salt produced in private factories and of 3'/2 annas per maund on all salt produced in the Government Factories. The proceeds of the cess are mostly utilised to meet the expenses incurred on the salt organisation maintained by the Government of India, and on the measures taken by Government in connection with the manufacture, supply and distribution of salt. It is, however, desirable that both the levy of the cess and the utilisation of the proceeds there from should be regulated by an Act of Parliament."-Gaz. of Ind.. 15-12-1953, Extra, Pt. II, section 2, p. 1155. Amending Act 34 of 1961.- "Section 3 of the Salt Cess Act, 1953, lays down that cess shall be levied at 2 annas per standard maund if manufactured in a private salt factory and at 3'/2 annas per standard maund if manufactured in a salt factory solely owned or solely worked by the Central Government. With the transfer of most of the Government salt works to the company form of management, the Government Salt Works find it difficult to compete on equal terms with private manufacturers of salt who.....

Salt Cess Act, 1953 Section 2

Title: Definitions

State: Central

Year: 1953

In this Act, unless the context otherwise required,.- (a)'manufacture' in relation to salt includes collection, removal, preparation, steeping evaporation, boiling or any one or more of these processes, the separation or purification of sale obtained in the manufacture of saltpetre, the separation of salt from earth or other substance so as to produce alimentary salt, and the excavation or removal of natural saline deposits or efflorescence; and the word 'manufacturer' shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of sale but also any person who engages in its production or manufacture on his own account if the salt is intended for sale. Explanation.- In this clause, 'saltpetre' includes rasi, saijji and all other substances manufactured from saline earth, and Kharinun and every form of sulphate or carbonate of soda; (b) 'salt' includes swamp salt, spontaneous salt, and salt or saline solutions made or produced from any saline substances or form salt earth; (c) 'salt factory' includes.- (i) a place used or intended to be used in the manufacture of salt and all embankments, reservoirs,.....

Central Excise Tariff Act, 1985 Chapter 25

Title: Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

State: Central

Year: 1985

.....process of cutting or sawing or sizing or polishing or any other process, for converting of stone blocks into slabs or tiles, shall amount to "manufacture".] SUPPLEMENTARY NOTE In heading 2523, sagol means cement obtained by heating limestone and burnt coal in a kiln; and ashmoh means cement obtained by ?ne grinding of paddy husk, ash and hydrated lime with an additive. Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 2501 SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE FLOWING AGENTS; SEA WATER 2501 00 - Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free ?owing agents; Sea water: 2501 00 10 --- Common salt (including iodised salt) kg. Nil 2501 00 20 --- Rock salt kg. Nil 2501 00 90 .....

Central Excise Tariff (Amendment) Act, 2004 Chapter XXV

Title: Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement

State: Central

Year: 2004

.....90 -- Other kg. Nil 2521 - LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONES, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT 2521 00 - Limestone flux; limestone and other calcareous stones, of a kind used for the manufacture of lime or cement: 2521 00 10 -- --Limestone flux (L.D., below 1% SiO2) kg. Nil 252100 90 -- --Other kg. Nil 2522 QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF HEADING 2825 2522 10 00 - Quicklime kg. Nil 2522 20 00 - Slaked lime kg. Nil 2522 30 00 - Hydraulic lime kg. Nil 2523 PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS 2523 10 00 - Cement clinkers kg. Rs.350 per tonne - Portland cement: 2523 21 00 - -White cement, whether or not artificially coloured kg. 16% 2523 29 -.....

Customs Tariff Act 1975 Chapter 25

Title: Salt Sulphur Earths and Stone Plastering Materials Lime and Cement

State: Central

Year: 1975

..... 2525 30 10 --- Mica mine scrap and waste kg. [10%]9 - 2525 30 20 --- Mica factory scrap kg. [10%]9 - 2525 30 30 --- Mica cuttings book form kg. [10%]9 - 2525 30 90 --- Other kg. [10%]9 - 2526 - Natural steatite, whether or not roughly trimmed or merely cut, by sawing or other wise, into blocks or slabs of a rectangular (in cluding square) shape; talc - - - 2526 10 - Not crushed, not powdered: - - - 2526 10 10 --- Steatite (soap stone, etc.) block kg. [10%]9 - 2526 10 20 --- Steatite (soap stone, etc.) lumps kg. [10%]9 - 2526 10 90 --- Other kg. [10%]9 - 2526 20 00 - Crushed or powdered kg. [10%]9 - 2528 - .....