Labour welfare cess on iron ore levied through excise and customs under statutory notification by central government. The Central Government, under section 3 of the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976, fixed the cess at one rupee per metric tonne effective 1 August 1990 and directed that the cess be levied and collected by way of the duty of excise and duty of customs on all iron ore produced in any mine for the purposes of the Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Labour welfare cess on iron ore levied through excise and customs under statutory notification by central government.
The Central Government, under section 3 of the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976, fixed the cess at one rupee per metric tonne effective 1 August 1990 and directed that the cess be levied and collected by way of the duty of excise and duty of customs on all iron ore produced in any mine for the purposes of the Act.
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