Section 3(b) in The Iron Ore Mines, Manganese Ore Mines And Chrome Ore Mines Labour Welfare Cess Act, 1976
(b)a duty of excise, where such iron ore is sold or otherwise disposed of to the occupier of any metallurgical factory, or to any person who in turn sells it to a metallurgical factory, or is used by the owner of the mine in any metallurgical factory, at such rate not exceeding one rupee per metric tonne of iron ore as the Central Government may, from time to time, fix by notification in the Official Gazette;
