Section 3. Imposition of cess

3. Imposition of cess.— (1) There shall be levied and collected as a cess, for the purposes of the Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India, at such rate not exceeding[2] [two hundred rupees] per quintal of sugar, as the Central Government may, by notification in the Official Gazette, specify from time to time: 3* * * * * (2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on sugar under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force. (3) The duty of excise levied under sub-section (1) shall be payable by the occupier of the sugar factory in which sugar is produced. (4) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the said duty of excise as they apply in relation to the levy and collection of the duty of excise on sugar under that Act.