(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for--(a)the assessment and collection of the cess levied under this Act;(b)the determination of the cost of collection of the cess;(c)the manner in which accounts relating to the proceeds of the cess shall be maintained;(d)the manner in which the proceeds of the cess may be applied on the object specified in section 4;(e)the exemption from the whole or any part of the cess levied under this Act--(i)in respect of salt exported from India;(ii)in respect of salt manufactured by any specified categories of small manufacturers; and(iii)in respect of salt utilised in the manufacture of any other product of industry.
