 thb producb cess (amendment) bill, 1966 , abill  -~  ;  ~·,jt~ ','   to amend the produce caa act 1966 be it en~ciedby parliament in the seventeenth year of the republic of india as follows:-1 this act may be called the produce cess (amendment)· a'ct, c!i  _8rttl - 1966 5 z in section 2 of the produce cess act, 1966 (hereinafter referred amendmedt to as the principal act), for clause (c), the following clause shall be, oflectlod • and shall be deemed always to have been substituted, namely:-- (c) clcustoms airport", "customs port" and "customs station" have the meanings respectively ass!liled to them in the cuitoma aet, 1982;' amendment 3 in section 3 of the principal act, in sub-leetioll (1) fer tile ef ioctiod 3 words "customs port to any port", the words clcustoms station to a~ place" shall be, and shall be deemed alwayii to have aen, lubl~ tuted , amendment 4 in sectien 11 of the principal act,-ofhction ii (a) in sub-section (1),-(i) after the words "by sea", the words "or air", and (ii) after the words "customs port", the wordl  customs airport", -  shall be, and shall be deemed always to have been, msertec:l;· '10' (b) in sub-sections (2) and (3) for the words "by lipld'!, wherever they occur, the words "by land, or inland water" shad be, and shall be deemed always to have been, substituted amendment of section 30 5 in section 20 of the principal act, in sub-section (2), in clauae (e), for the words "by land", the words "by land or inland water" is shall be, and shall be deemed always to have been, substituted amendmc!lt of first schedule 6 (j) in the first schedule to the principal act, after serial nudfherz and the entries relating thereto in eol1lldds 2, 3 and 4, the following serial number and entries relating thereto shall be inserted under,: the respective  ce1umns, 1liiid8iy:':"'-ao (2) to the first schedule to the principal act, the followidl explanation shall be added, namely:-,~"',;i • '~'  :~:' ;\ ;-l";  " 1: ',"  'expzanation-in this schedule, the expression "tariff value" hal 2' "~ •• \' the meaning assigned to it in the customs act, 1962' sa ii ~rl  :i' !;,~~ ·'~i·····j)l:\ 1:; -  ; ~  , 8tat!m!nt of objrets and iteasons eashew kernels of which india supplies about 90 per cent of the world demand, are a valuable source of foreign exchange eamines for the country with large potentialities for further expapsion the cashew industry in india, however, is dependent primarily upon imported rawnuts from the east-african countries, the internal supplies meeting only about one-third of the total demand it is accordingly proposed to undertake inlensive research and deve~op­mental programmes durin,g the fourth plan to increase the produc-hon of indigenous rawnuts and reduce dependence upon supplies from abroad 2 the bill, therefore, seeks to include cashew kerners also under the· first schedule to the produce cess act, 1968, for pdrposes of levy of a cess in the' nature of a duty of customs on cashew 'kemels' exported from india, so as to raise the necessary ftnanc~~ :needec:t for intensive research alid developmental programme this w,iu provide' a' steady sdurce of finance on a continued' basis for' l)l"oidoting agricultural and technological research as well 'as improvemenf and development of the methods of cultivation manufacturinlz' and marketing of cashew   '   3 the cess imposed by this act will be levied on the tariff v~lue of the produce, determined under section 14(2) of the customs act, : '    1962   4 the bill also seeks to make eertain verbal amendments in sections 2, 3, 11 and 20 of the produce cess act 1966 with a view 10 empowering the levy of cess on produce exported by air or inland water   --  e subramaniam nzw dmii,~ the 3rd november, 1988,  president's recommendation under article 117 oj' the constitution of india[copy of letter no4 (1) 166-com i/mfa, dated the 5th november, 1966 from shri c subramaniam, minister of food, agriculture, community development and co-operation to the secretary, lok sabha] the president having been informed of the subject matter of the produce cess (amendment) bill, 1966, recommends the introduction and consideration of the bill in the lot sabha under article 117 (1) and 117(1) of the constitution of india  financial memorandumthe bill provides for the levy of a cess in the nature of a duty· of'eustoms in respect of cashew kernels which is to be added to the first schedule to the produce cess act, 1966 the collections made through the existing collecting agencies are to be credited to the consolidated fund of india in pursuance of the provision of section 5 of the pr9duce cess act, 1966, grants-in-aid,"after :due appr-opriation, win qe given" to the 'indian council :01' :agricultural r~search for conduct~of' research and :,the deparbnent'" of" agriculture' will· fidllnce' specific d~velopment ~~teds' relating·· teo eashew:~ the" organisation by which the devetopm~t 'schemes wm··be  ·executect iii the department of agriculture will be the regional 0fb~ ca$hew-' nut development,constituted with effect from the lstaprif, 1966;' fofwhich suitable budget provisions has been included in the' ad hoc provision of rs 10 lakhs' 'provided' in the 'budget· estimates for 19~ 87 the revenue from the cess, on the basis of the 'pre!lent level of production and export, is estimated to be of the order ·of rs 2!1 lakhs per,apnudl the recurrin~ expenditure on the various measures of development and research on eashew is estimated to be of the or,der of about rs, 30 lakhs per annum in addition non-recurring expenditure is estimated to be of the order of rs 20 laldis·    -, 9\ ,  rr , - - - - - z in this act, unless the context otherwise requires-- - - - - (c) "customs port" has the meaning assigned to it in the customs act, 1962; - - - - 3 (1) '-:here shall be levied and collect~ as a cess, for the pur- impod_ poses o( this act, qn every produce specifled in column 2 of -the first tiod 01 sche~ul~,_ which is exp~ted from any custo~ port to any port be- ceu yond tile limlts of india, a 'duty of customs at such rate, not ex~eding the rate specified in the corresponding entry in column i thereof, as the central government may, by notiftcatfod in the offtclal gazette, specify: provided that untn such rate is specifted by the central government, the duty of customs shall be levied and collected at the rata lpecifled in the corresponding entry in column  of the salc! schedule - - - - - 11 (1) the collector shall in respect of any produce specifted in t<?olleet- ion 0 the first schedule which is exported by sea assess and collect the duty ees on of customs at the customs port of export an, proc;iuee (2) where any produce specified in the first schedule is exported specifled by land, the duty of customs leviable under this act on such produce in tint shall be assessed and collected by such: authority and in such man- schedule ner as may be prescribed, and, until so prescribed, such duty of cus- toms shall be levied and collected in accordance with the law in force immediately before the commencement of this act i' nf t98~ (3) the central board of excise and customs constituted under the central boards of revenue act, 1963, may, by rules, specify the conditions and restrictions subject to which-(4) refund may be made of the duty of customs levied on any produce specified in the first schedule which is exported by land, where web produce is subsequently impol1ed into india, (b) - export ~ay e made by land, withcmt payment f 8fty duty of customs, cit any preduge specified in the first schedule which is intended to be breught back to india, - - - - - 30, (1) ' - - - - pewer t  alt rules, (2) ~n pa~icular, a~d, without prejudiee to the generality of the foregoing power, such rulel may provide for all or any of the followinr m!tters, bame1l:-- ~ - - - - - (e) the authority by whiah and the manner in which the duties of customs leviable"under this act shall be collected on any produce speciaed m the first schedw whieh is exported by land; and  ' - - - a mll to amend the produce cess ast, 1966 (shri c subramaniam, minister of food, agriculture, community defjelopmlnl am c"dij6t~(m) 