CESS ON SUGAR - Central Excise - Cess

CESS ON SUGAR There shall be levied and collected as a cess for the purposes of Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India, at such rate not exceeding fifteen rupees per quintal of sugar, as the Central Government may, by notification in the Official Gazette, specify from time to time: Produced that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate of fourteen per quintal of sugar. [Sec.3 of Sugar Cess Act, 1982 (No. 3 of 1982), Ministry of Law, Justice Company Affairs as amended by Sugar Cess Act, 1982 (No.57 of 1982) dated 25.10.1982.]