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THE AGRICULTURAL PRODUCE CESS ACT, 1940 THE AGRICULTURAL PRODUCE CESS ACT, 1940 ACT No. XXVII OF 1940 [15th April, 1940] [An Act to provide for setting up and financing a Committee for promoting scientific, technological, social and economic research and education relating to food, agriculture, animal husbandry and fisheries.] ( Subs. by the Agricultural Produce Cess (Amdt.) Act, 1950 (12 of 1950), s. 2, for the original long title.) [WHEREAS it is expedient to provide for setting up and finan cing a Committee for promoting scientific, technological, social and economic research and education relating to food, agriculture, animal husbandry and fisheries;] (Subs. ibid., s. 3, for the original preamble.) It is hereby enacted as follows:‑ 3. Imposition of cess----‑(1) A customs duty at the rate of one‑half of one per cent. ad valorem shall be levied on all articles included in the Schedule which are exported from (Subs. by the Central Laws (Statute Reform) Ordinance, 1960 (21 of 1960), s. 3 and 2nd Sch. (with effect from the 14th October, 1955), for "the Provinces and the Capital of the Federation" which had been subs. by A. O., 1949, for "British India".)[Pakistan]: Provided that the said duty shall not be levied on articles proved to the satisfaction of the Collector not to have been pro duced in (Subs. by Act 12 of 1950, for "India".)[Pakistan]. [Provided further that the Central Government may, by notification in the official Gazette, vary the rate at which customs duty shall be levied.]( Second proviso added, ibid.) (2) The Central Government may, by notification (For Notifn. issued under this sub‑section, see Gaz. of P., 1962, Pt. I, pp. 425‑426.) in the official Gazette, fix for the purposes of levying the said duty tariff values of any articles included in the Schedule, and may alter any tariff values for the time being in force.