Cess on copra imposes a statutory excise levy on copra consumed in mills for manufacturing under the Copra Cess Act. A statutory cess is leviable on copra under the Copra Cess Act, 1979, applying to copra consumed in any mill in India for producing or manufacturing goods; the instrument fixes the maximum and effective rate per quintal and implements the levy by an effective-date notification specifying when collection commences.