(1)There shall be levied and collected by way of cess for the purpose of the Spices Board Act, 1986, a duty of customs [on all spices which are exported] [ Substituted by Act 19 of 1988, Section 3 & sch. II.] at such rate not exceeding five per cent. ad valorem, as the Central Government may, from time to time, specify by notification in the Official Gazette.(2)The duty of customs levied under sub-section (1) shall be in addition to the duty of customs leviable on spices under the Customs Act, 1962 (52 of 1962) or any other law for the time being in force.(3)The provisions of the Customs Act, 1962 (52 of 1962) and the rules and regulations made thereunder, including those relatable to refund and exemption of duty, shall, so far as may be, apply in relation to levy and collection of the said duty of customs as they apply in relation to the levy and collection of the duty of customs on spices under that Act.(4)The proceeds of the duty of customs levied under sub-section (1) shall first be credited to the Consolidated Fund of India and the Central Government may, if Parliament, by appropriation made by law in this behalf so provides, pay to the Board from time to time, from out of such proceeds (after deducting the cost of collection) such sums of money as it may think fit for being utilised for the purposes of the Spices Board Act, 1986.
