law: Industries (Development and Regulation) Act, 1951 
  9. Imposition of cess on scheduled industries in certain
  
  cases 
  (1) There may be levied and collected as a cess for the purposes
  
  of this Act on all goods manufactured or produced in any such scheduled
  
  industry as may be specified in this behalf by the Central Government by
  
  notified order a duty of excise at such rate as may be specified in the
  
  notified order, and different rates may be specified for different goods or
  
  different classes of goods:
  PROVIDED  that no such rate shall in any case exceed 13
  
  paise per cent of the value of the goods.
  Explanation :  In this sub-section, the expression
  
  "value" in relation to any goods shall be deemed to be the wholesale
  
  cash price for which such goods of the like kind and quality are sold or are
  
  capable of being sold for delivery at the place of manufacture and at the time
  
  of their removal there from, without any abetment or deduction whatever except
  
  trade discount and the amount of duty then payable.
  (2) The cess shall be payable at such intervals, within such
  
  time and in such manner as may be prescribed, and any rules made in this behalf
  
  may provide for the grant of a rebate for prompt payment of the cess.
  (3) The said cess may be recovered in the same manner as an
  
  arrear of land revenue.
  (4) The Central Government may hand over the proceeds of the
  
  cess collected under this section in respect of the goods manufactured or
  
  produced by any scheduled industry or group of scheduled industries to the
  
  Development Council established for that industry or group of industries, and
  
  where it does so, the Development Council shall utilize the said proceeds- 
  (a) to promote scientific and industrial
  
  research with reference to the scheduled industry or group of scheduled
  
  industries in respect of which the Development Council is established;
  (b) to promote improvements in design and
  
  quality with reference to the products of such industry or group of industries;
  
  
  (c) to provide for the training of technicians
  
  and labor in such industry or group of industries;
  (d) to meet such expenses in the exercise of
  
  its functions and its administrative expenses as may be prescribed.