Section 33(1) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(1)Every owner of an iron ore mine shall maintain in Form "A" a register of production of iron ore and shall record therein date-wise the production during the month. At the close of each month the entries made against each date in the register shall be totalled and the total production of the month shall be entered therein. The amount of duty of excise payable on the total production at the rate, as the Central Government may, from time to time fix by notification in the Official Gazette, shall be worked out and recorded in the register itself.Explanation. - In calculating the duty of excise payable on the production of iron ore, unmarketable fines and rejects will not be included and a fraction of less than half of a metric tonne in the total production of the month shall be ignored and a fraction of half or more than half of a metric tonne shall be reckoned as one metric tonne.
