Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,1976
Act No : 55
Section : LEVY AND COLLECTION OF CESS ON IRON ORE AND MANGANESE ORE
SECTION 03: LEVY AND COLLECTION OF CESS ON IRON ORE AND MANGANESE ORE
- With effect from such date as the Central Government may, by notification in the Official Gazette, appoint, there shall be levied and collected as a cess for the purposes of the Iron Ore Mines7[Manganese Ore and Chrome Ore Mines Labour Welfare] Fund Act, 1976- .
(i) on all iron ore produced in any mine,-
(a) a duty of customs, where such iron ore is exported; or
(b) a duty of excise, where such iron ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory; at such rate not
exceeding one rupee per metric tonne of iron ore as the Central Government may, from time to time, fix by notification in the Official Gazette;
(ii) on all manganese ore produced in any mine,- (a) a duty of customs, where such manganese ore is exported; or
(b) a duty of excise, where such manganese ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory, at
such rate not exceeding six rupees per metric tonne of manganese ore as the Central Government may, from time to time, fix by notification in the Official Gazette.
8[(iii) on all chrome ore produced in any mine,-
(a) a duty of customs, where such chrome ore is exported; or
(b) a duty of excise, where such chrome ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory, at such rate not exceeding six rupees per metric tonne of chrome ore as the Central Government may, from time to time fix, by notification in the Official Gazette";]
Explanation.- Where the owner of any iron ore mine or manganese ore mine7[or chrome ore mine] is also the occupier of a metallurgical factory, then, for the purposes of sub-clause (b) of clause (i)10[or sub-clause (b) of clause (ii) or sub-clause (b) of clause (iii) all the iron ore or manganese ore, or chrome ore] as the case may be, produced in the mine and not sold or otherwise disposed of to the occupier of any other metallurgical
factory or to any other person shall be deemed, unless the contrary is proved, to have been used by such owner for his own metallurgical factory.
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