(1) Notwithstanding anything contained in Section 3, the Central Government may, by notification in the Official Gazette, exempt any industry, consuming water below the quantity specified in the notification, from the levy of water cess.
(2) In exempting an industry under sub-section (1), the Central Government shall take into consideration—
(a) the nature of raw material used;
(b) the nature of manufacturing process employed;
(c) the nature of effluent generated;
(d) the source of water extraction;
(e) the nature of effluent receiving bodies; and
(f) the production data, including water consumption per unit production, in the industry and the location of the industry.
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