Section 39. Power to remove difficulties

39. Power to remove difficulties .—(1) If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order published in the Official Gazette, make such provisions, not inconsistent with the provisions of this Act, as appear to it to be necessary or expedient for removing the difficulty. (2) No order shall be made under this section after the expiry of five years from the commencement of this Act. (3) Every order made under this section shall, as soon as may be after it is made, be laid before each House of Parliament. SCHEDULE I [See sections 2(o) and (p) and 4(1)] |SI. No.|Chapter/Heading / Sub-Heading /Tariff|DescriptionofGoods| |---|---|---| |(1)|(2)|(3)| |1.|2106 90 20|Pan masala| |2.|Any other goods which may be notified|| Explanation .— (1) In this Schedule, reference to a "tariff item", "heading", "sub-heading" and "Chapter", wherever they occur, shall mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule. SCHEDULE II [See sections 2(o), 4(1), 5 and 6] TABLE 1 Applicable to wholly or partly machine-based process |Sl.|No.|Number of pouches or tins<br>or containers per minute<br>(Maximum rated speed of<br>machine)|Weight of the specified goods per<br>pouch or tin or container|Weight of the specified goods per<br>pouch or tin or container|Amount of cess<br>per month per<br>machine<br>(rupees in lakhs)| |---|---|---|---|---|---| ||(1)|(2)||(3)|(4)| ||1.|Up to 500|Up to 2.5 grams<br>Above 2.5 grams but below 10 grams||101.00<br>364.00| ||2.|501 to 1000|Above 10 grams<br>Up to 2.5 grams<br>Above 2.5 grams but below 10 grams||849.00<br>202.00<br>728.00| ||3.|1001 to 1500|Above 10 grams<br>Up to 2.5 grams<br>Above 2.5 grams but below 10 grams||1698.00<br>303.00<br>1092.00| ||4.|Above 1500|Above 10 grams<br>Up to 2.5 grams<br>Above 2.5 grams but below 10 grams<br>Above 10 grams||2547<br>101 x S/450<br>364 x S/450<br>849 x S/450| TABLE 2 Applicable to wholly manual process ||Applicable|to whollymanualprocess|| |---|---|---|---| |Sl. No.|Speed or capacity of<br>process|Weight of the specified goods per<br>pouch or tin orcontainer|Amount of cess<br>per month<br>(rupees in lakhs)| |(1)|(2)|(3)|(4)| |1.|Any|Any|11| Notes: (1) For the purposes of this Schedule, in Table 1 in column (4) of the table above, the term "S" represents maximum rated capacity of a machine. (2) For the purposes of this Schedule, where a packing machine contains multiple tracks or multiple packing lines and, in addition to packing the specified goods in pouches, performs any supplementary processes such as moulding, shaping or otherwise giving a definite form to the pouches for brand distinction or for prevention of counterfeiting, two such tracks or lines shall be deemed to constitute one individual packing machine for the purpose of calculating the cess liability. (3) The number of packing machines to be taken into account for computation of the cess specified in this Schedule shall be determined in accordance with the rules prescribed by the Central Government. STATEMENT OF OBJECTS AND REASONS It is proposed to levy the Health Security se National Security Cess to contribute towards twin purposes of enabling targeted utilisation for public health, as well as national security. The Health Security se National Security Cess Bill proposes to levy cess on the machines installed or processes undertaken by which the specified goods, namely, pan masala is manufactured or produced, whether manually or through hybrid processes.