Section 4 in The Iron Ore Mines, Manganese Ore Mines And Chrome Ore Mines Labour Welfare Cess Act, 1976
4. Payment of duty of customs and duty of excise
.-(1) Every duty of customs leviable under this Act on any iron ore or manganese ore [or chrome ore] [ Inserted by Act 44 of 1982, Section 6 (w.e.f. 1.7.1983).] shall be payable to the Central Government by the person by whom the iron ore or, manganese ore, or chrome ore, as the case may be, is exported.(2)Every duty of excise leviable under this Act on any iron ore or manganese ore or chrome ore shall be payable-(a)to the occupier of the metallurgical factory by the person by whom such iron ore or manganese ore [or chrome ore] [Inserted by Act 44 of 1982, Section 6 (w.e.f. 1.7.1983). ] is sold or otherwise disposed of to such occupier,(b)to the Central Government, by the owner of the iron ore mine or manganese ore mine [or chrome ore] [Inserted by Act 44 of 1982, Section 6 (w.e.f. 1.7.1983). ] mine where the iron ore or manganese ore [or chrome ore] [ Inserted by Act 44 of 1982, Section 6 (w.e.f. 1.7.1983).] is used by such owner in any metallurgical factory, within such period as may be prescribed.(3)All amounts referred to in clause (a) of sub-section (2) shall be collected by the occupier of the metallurgical factory in such manner, and paid by him to the Central Government within such period, as may be prescribed.
