Cine-Workers Welfare Cess Act,1981

Act No : 30

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Section : Levy and collection of cess on feature films.

3. 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 rete, 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 time being in force.

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