(2)Every cess leviable under sub-section (1) on any item shall be payable by the person by whom such item is produced, and in the case of imports, the cess shall be imposed and collected on items so imported and specified in the [Schedule I] [Substituted 'Schedule' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].
