Repealed or not in force · As amended up to 2026-08
1. Short title and extent.
2. Definitions.
3. Imposition of cess.
4. Persons who shall be liable to pay duty.
5. Application of proceeds of cess.
6. Refund of cess on oils exported from India.
7. Occupier to supply certain particulars to Collector.
8. Delivery of monthly returns.
9. Collection of cess leviable on produce specified in Second Schedule.
10. Finality of assessment.
11. Collection of cess on any produce specified in First Schedule.
Source: India Code