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    <title>Collection and payment of arrears of duties.</title>
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    <description>Despite repeal of the Research and Development Cess Act, 1986, proceeds of duties levied immediately before commencement must be either paid by collecting agencies into the Reserve Bank of India if already collected, or collected and paid into the Reserve Bank if not yet collected, for credit to the Consolidated Fund of India.</description>
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      <description>Despite repeal of the Research and Development Cess Act, 1986, proceeds of duties levied immediately before commencement must be either paid by collecting agencies into the Reserve Bank of India if already collected, or collected and paid into the Reserve Bank if not yet collected, for credit to the Consolidated Fund of India.</description>
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