Section 6. Power to make rules

6. Power to make rules.—(1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for— (a) the assessment and collection of the cess levied under this Act; (b) the determination of the cost of collection of the cess; (c) the manner in which accounts relating to the proceeds of the cess shall be maintained; (d) the manner in which the proceeds of the cess may be applied on the objects specified in section 4; (e) the exemption from the whole or any part of the cess levied under this Act— (i) in respect of salt exported from India; (ii) in respect of salt manufactured by any specified categories of small manufacturers; and