(1)Every manufacturer shall remit the amount of cess as due for the previous month by the 15th day of the following month through demand draft in favour of the Collecting Agency.(2)The proceeds of the cess shall first be credited to the Consolidated Fund of India under the head "0852-Industries-Cess on Cement" and the Central Government may after due appropriation made by Parliament by law in this behalf, hand over to the Development Council such sums as it may consider necessary from out of such proceeds after deducting therefrom the cost of collection.
