3. Levy and collection of cess on jute manufactures produced in India. -(1) There shall be levied and collected by way of cess for the purposes of the Jute Manufactures Development Council Act, 1983, on every article of jute manufacture specified in column 2 of the Schedule and produced in India, a duty of excise at such rate not exceeding the rate specified in the corresponding entry in column 3 thereof, as the Central Government may, by notification in the Official Gazette, specify : Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate specified in the corresponding entry in column 4 of the Schedule. (2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on jute manufactures under the Central Excise Act, 1944 (1 of 1944) or any other law f6r the time being in force. (3) The duty of excise levied under sub-section (1) shall be payable by producer of a jute manufacture. (4) The provisions of the Central Excise Act,1944 (1 of 1944), and the rules made thereunder, including those relating to refunds and exemptions from duty , shall, so far as may be, apply in relation to the levy and collection of the duty of excise on jute manufactures under this Act. | 
