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  "title": "Agricultural Produce Cess Act, 1940",
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  "text": "Page 1 of 4 \r\n \r\n \r\nTHE AGRICULTURAL PRODUCE CESS ACT, 1940 \r\n \r\n \r\n \r\n \r\n \r\n \r\nCONTENTS \r\n1      Short title and extent  \r\n2       Definitions  \r\n3       Imposition of cess  \r\n4       Power to exclude articles from Schedule  \r\n5       Refund of, and exemption from, cess  \r\n*5A  \r\n*5B \r\n*5C \r\n*6 \r\n*6A \r\n*6B \r\n*6C \r\n*6D \r\n*7  \r\n*8 \r\n*9   \r\n10       Power to make rules  \r\n*11        \r\n12        Rules and regulations to be published  \r\nSCHEDULE \r\n \r\n*Omitted \r\n \r\n \r\n\r\n \r\nPage 2 of 4 \r\n \r\nTHE AGRICULTURAL PRODUCE CESS ACT, 1940 \r\nACT NO. XXVII OF 1940 \r\n [15th April, 1940] \r\n1[An Act to provide for the levy and collection of a cess on certain agricultural products exported \r\nfrom Pakistan] \r\n 1[WHEREAS it is expedient to provide for the levy of a cess on certain agricultural products \r\nexported from Pakistan;] \r\n It is hereby enacted as follows:—  \r\n 1.  Short title and extent. —(1) This Act may be called the Agricultural Produce Cess Act, \r\n1940. \r\n 2[(2) It extends to the whole of Pakistan.] \r\n 2. 3[Omitted]  \r\n 3. Imposition of cess. —(1) A customs duty at the rate of one -half of one per cent. ad \r\nvalorem shall be levied on all articles included in the Schedule which are exported from 2[Pakistan]: \r\n Provided that the said duty shall not be levied on articles proved to the satisfaction of the \r\nCollector not to have been produced in 4[Pakistan]: \r\n 4[Provided further that the 5[Federal Governme nt] may, by notification in the Official \r\nGazette, vary the rate at which customs duty shall be levied.] \r\n (2) The 5[Federal Government] may, by notification  in the official Gazette, fix for the \r\npurposes of levying the said duty tariff values of any articles  included in the Schedule, and may alter \r\nany tariff values for the time being in force. \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Subs. by the Acts relating to Cesses on Agricultural Products (Amdt) Ordinance, 1982 (X of 1982), s. 2 and Sch. \r\n2Subs. by the Central Laws (Statue Reform) Ordinance, 1960 (XXI of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955). \r\n3Omitted by the Acts relating to the Cesses on Agricultural Products (Amendment) Ordinance, 1982 (X of 1982), s. 2 and Sch. \r\n4Subs. and added by Act No. XII of 1950, s.5. \r\n5Subs. by F. A. O., 1975 (P.O. No. 4), Art. 2 and Table. \r\n \r\nPage 3 of 4 \r\n \r\n 4. Power to exclude articles from Schedule.—The 1[Federal Government] may, 2*  *  *,  by \r\nnotification in the official Gazette, direct that any article specified in the Schedule shall cease to be \r\nsubject to the duty imposed by section 3, and thereupon, so long as the notification remains in force, \r\nthat article shall be deemed not to be included in the Schedule. \r\n \r\n 5. Refund of , and exemption from , cess.—The 1[Federal] Board of Revenue may make  \r\nrules providing, on such conditions as may be specified in the rules, for—  \r\n \r\n(a) the refund of duty levied where articles are exported by land and subsequently \r\n imported into 2[Pakistan], and \r\n \r\n(b) the export by land, without payment of the duty of articl es, which are \r\n subsequently to be imported into 2[Pakistan]. \r\n \r\n 5A.   3[Omitted] \r\n \r\n 5B. 3[Omitted] \r\n \r\n 5C. 3[Omitted] \r\n \r\n 6. 3[Omitted] \r\n \r\n 6A. 3[Omitted] \r\n \r\n 6B. 3[Omitted] \r\n \r\n 6C. 3[Omitted] \r\n \r\n 6D. 3[Omitted]  \r\n \r\n 7.  4[Omitted]  \r\n \r\n 8. 4[Omitted]  \r\n \r\n 9. 4[Omitted]  \r\n \r\n 4[10. Power to make rules.__ (1) The 1[Federal Government] may, after previous publication, \r\nmake rules for the purpose of carrying into effect the provisions of this Act. \r\n \r\n(2) In particular and without prejudice to the generality of the foregoing power, such rules \r\nmay provide for all or any of the following matters, namely :__ \r\n \r\n 5*                *                  *                 *                 *                *                  * \r\n \r\n 11. 3[Omitted]  \r\n \r\n 12. Rules and regulations to be published. —All rules made under section 10  3*  *  *  shall \r\nbe published in the official Gazette.] \r\n \r\n \r\n \r\n \r\n \r\n \r\n1Subs by F. A. O., 1975 (P.O. No. 4 of 1975), Art. 2 and Table. \r\n2Omitted by Act No. XII of 1950, s. 6. \r\n3Omitted by the Acts relating to Cesses on Agricultural Products (Amendment) Ordinance, 1982 (X of 1982), s. 2 and Sch. \r\n4Omitted and added by Act No. XII of 1950, ss. 11-12. \r\n5Cls. (a) to (s) omitted by the Acts relating to Cesses on Agricultural Products (Amendment) Ordinance, 1982 (X of 1982), s. 2 and Sch. \r\n \r\n \r\nPage 4 of 4 \r\n \r\nTHE SCHEDULE \r\n(See section 3) \r\n1.  BONES. \r\n2. BRISTLES. \r\n3. BUTTER. \r\n4.  CEREALS, other than Rice and Wheat. \r\n5.  DRUGS. \r\n6.  FIBRE for brushes. \r\n7.  FISH. \r\n8.  FRUITS. \r\n9.  GHEE. \r\n10.  HIDES, raw. \r\n11. MANURES. \r\n12.  OILCAKES. \r\n13. PULSES. \r\n14.  SEEDS. \r\n15.  SKINS, raw. \r\n16.  SPICES. \r\n17. TOBACCO, unmanufactured. \r\n18.  VEGETABLES. \r\n19.  WHEAT. \r\n20.  WHEAT FLOUR. \r\n21.  WOOL, raw. \r\n______ \r\n \r\n          \r\n         Date: 21.03.2024",
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