Section 3   [ View Judgements ]

Levy and collection of cess on feature films

[1] [(1) There shall be levied and collected as a cess, for the purposes of the Cine-workers Welfare Fund Act, 1981, a duty of excise at such rate, not being less than one thousand rupees and not exceeding twenty thousand rupees on every feature film, as the Central Government may, by notification in the Official Gazette, specify from time to time.]

(2) The duty of excise levied under sub-section (1) shall be in addition to any cess or duty leviable on cinematograph films under any other law for the time being in force.


1. Substituted by Act 37 of 1993, Section 2, for sub-section (1) (w.e.f. 7-5-1993).

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