Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act,1976

Act No : 55

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Section : PAYMENT OF DUTY OF CUSTOMS AND DUTY OF EXCISE

SECTION 04: PAYMENT OF DUTY OF CUSTOMS AND DUTY OF EXCISE

- (1) Every duty of customs leviable under this Act on any iron ore or manganese ore11[or chrome ore] shall be payable to the Central Government by the person by whom the iron ore or,12[Manganese ore or chrome ore as the case may be] is exported.

(2) Every duty of excise leviable under this Act on any iron ore or manganese ore shall be payable-

(a) to the occupier of the metallurgical factory by the person .by whom such iron ore or
manganese ore [or chrome ore] is sold or otherwise disposed of to such occupier,

(b) to the Central Government, by the owner of the iron ore mine or manganese ore mine13>[or chrome ore mine] where the iron ore or manganese ore11[or chrome ore] is used by such owner in any metallurgical factory within such period as may be prescribed.

(3) All amounts referred to in clause (a) of sub-section (2) shall be collected by the occupier of the metallurgical factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.

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