dol no 135 of 1j8s  the cof)'ee (ajvn:ndment) bill, 1985 a billfurther to amend the coffee act, 1942 be it enacted by parliament in the thirty-sixth year of the republic of india as follows:-1 (1) this act clay be called the coffee (amendment) act, 1985 (2) it shall come into lorce on such date as the central government 5 may, by notification in the oftlcial gazette, specify short title and commencement '1 of 1m2 amendmentof section 11 2 in the coffee act, 1942 (hereinafter referred to 88 the principal act), in section 11, for the words "eleven rupees and eighty naye paise", the words "fifty rupees" shall be substlt1,1ted 3 in section 12, of the principal act, for the warda "eleven rupees ie and eighty naye paise", the words "fifty rupees" shall be substituted amend-jqentof section 12 amend-4 in section 13 of the principal act, for sub-section (3), the followingment of  sub-section shall be substituted, namely:-section 13 "(3) the provisions of the customs act, 1962, and the rules and regulations made thereunder, shall, as far as may be, apply in 52 of 1962 relation to,-5 (a) the refund of the duty of customs where coffee is exported and subsequently imported into india; and (b) the export, without payment of the duty of customs, of coffee which is subsequently to be imported into indiau - s in section 48 of the principal act, for sub-section (3), the follow- 10 ing sub-section shall be substituted, namely:-ameddment of 8ection fa "(3) every rule made under this section shall be laid, as soon as may be after it is made, before each house of parliament, while it is in session, for a total period of thirty days which may be ci')j11-prised in one session or in t~o or more successive sessions, and if, 15 before the expiry of the session immediately following the session or the successive sessions aforesaid, both houses agree in making any modification in the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, how~ver, 20 that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule" the present rate of the duty of customs and the duty of excise on coffee has reached the ceiling of rs 1180 per quintal each fixed under section 11 and section 12 of the coffee act, 1942 these rates have been in vogue since 16-12-1977 the proceeds of the duties of customs and excise levied under the act form part of the consolidated fund of india and after being reduced by the cost of collection and after appropriation by law by parliament are paid to the coftee board for being utilised for the purposes of the act the' elcplenditure by the board during the recent years has increased considerably due to increase in the plan and non-plan activities of the board the board has taken up a number of new schemes relating to man-power development, pulping and hulling units, warehousing/storage, etc, besides continuing the existing development activities and research and extension programmes the proceeds of the two duties would not be sutlicient and, therefore, the cen~ tral government had to resort to grants-in-aid to meet the expenditure of the board during the financial year 1985-86 it is thus necessary to strengthen the financial position of the board it is, therefore, proposed to amend section 11 and 12 of the act to provide for a higher ceilidg of levy of duty of customs and duty of excise at a rate not exceeding rs 50 per quintal for each the actual op,erative rates of the two duties will, however, be fixed at such levels as may be su1ucient to generate fundi to meet substantial part of the ·budget expenditure of the board in future 2 the customs act, 1962 and the rules and regulations made thereunder contain elaborate provisions regarding the refund of,ud exemption from the pre-payment of, the duty of customs with regard to export of goods in general in the interest of uniformity and administrative convenience, it is proposed to make these provisions applicable also for purposes of refund of, and exemption from, the pre-payment of the duty of customs under the coffee act, 1942, with regard to export of coffee by substituting for sub-section (3) of section 13 of the act a new sub-section 3 opportunity is being availed of to substitute for the provision relating to laying of rules contained in sub-section (3) of section 48 a new provision on the lines recommended by the committees on subordinate legislation 4 the bill seeks to achieve the above objects new deim; vishwanath pratap singh the 17£1£ july 1985 (7 of 1~) - - - - - duty of customs 11 a duty of customs shall be levied on all coffee produced in india and exported from india at such rate not exceeding eleven rupees and eighty naye paise per quintal as may be fixed by the central government by notification in the official gazette duty of excise 12 a duty of excise shall be levied at such rate not exceeding eleven rupees and eighty aye paise per quintal as may be fixed by the central government by notification in the official gazette on all coffee whieh a registered estate is permitted by the internal sale quota allotted to it to sell in the indian market, whether such coffee is actually sold or not, and on all coffee released for sale in india by the board from the surplus pool - - providing, on 13 (j) - - (3) the central board of revenue may make rules such conditions, as maybe specified in the rules,for-(a) the refund of the duty of customs where coffee is exported by land and subsequently imported into india, and payment of proceeds of duties to the board and manner f realisation by the board (b) the export by land, without payment of the duty of customs, of coffee which is subsequently to be imported into india  - - - - 48 (1) - - - - -power of tbecentral g0-vernment to makt" rules  (3) every rule made by the central government under this act shall be laid as soon' as may be after it is made, before each house of parliament while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, be10re the expiry of the session in which it is so laid or tbe session immediately following, both houses agree in making any modification in the rule or both houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule  - - a bul further to amend the coftee act, 1942 (shri vishwanath pratap singh, minister of commerce) 