Cotton Copra and Vegetable Oils Cess (Abolition) Act : COLLECTION AND PAYMENT OF ARREARS OF DUTIES OF EXCISE

Cotton Copra and Vegetable Oils Cess (Abolition) Act,1987

Act No : 4

Section : COLLECTION AND PAYMENT OF ARREARS OF DUTIES OF EXCISE

SECTION 13: COLLECTION AND PAYMENT OF ARREARS OF DUTIES OF EXCISE

- Notwithstanding anything contained in the amendments made to the Produce Cess Act, 1966 or the repeal of the Copra Cess Act, 1979 or the Vegetable Oils Cess Act, 1983, by this Act, any duty of excise, levied under any of the said Acts immediately before the commencement of this Act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said Acts for being paid into the Consolidated Fund of India as if this Act had not been enacted.