law: Agricultural and Processed Food Products Export Cess Act, 1985
  3.Duties of customs on
  
  Scheduled products.-
  (1) There shall be levied and collected by way
  
  of a  cess
  
   for the purposes of the Agricultural and Processed
  
  Food Products Export Development Authority Act, 1985, a duty of customs at such
  
  rate not exceeding three per  cent.ad
  
    valorem
  
   as the Central Government may, by notification in
  
  the Official Gazette, specify, on all Scheduled products, which are exported.
  (2) The duties of customs levied under
  
  sub-section (1) on the Scheduled products shall be in addition to any  cess or duty  leviable on such
  
  Scheduled products under any other law for the time being in force.
  (3) The provisions of the Customs Act, 1962
  
  (52 of 1962) and the rules and regulations made  thereunder
  
  including those relating to refunds and exemptions from duty, shall, as far as
  
  may be, apply in relation to the levy and collection of the duty of customs  leviable under sub-section (1) as the apply in relation to
  
  the levy and collection of the duties of customs under that Act or those rules
  
  and regulations.