(1) With effect from sucird&te as the Central Government may, by notification in the Official Gazette— appoint, there shall be levied and collected—
(a) on all coal raised and despatched, aTtdr^nr-aii~cQise_mattufactured and despatched, from the collieries in India, such duTty/Trfexcise not exceeding one rupee per ton as may be fixed from time to time by the Central Government by notification in the Official Gazette, and different rates Qf duty may be levied on different grades or -descriptions of coal or coke:
Provided that the Central Government may, by general or;
special order, exempt any special grade or grades or description of coal or coke from the levy of such duty of excise;
(b) on all coking coal raised and despatched iwn- the collieries in India, such additional duty of excise rie& exceeding five rupees per ton in the case of coal of Seleqte f̂c Grad^ A or Selectted Grade B, and not exceeding tWQ rupees pejt; tan m the case of coal of Grade I, as may be fl»ed from time to time by the Central Government by rvotifica^jen in the Official Gazette.
Explanation.—Coal Q| Selected Grade A, Selected Grade % »ndT Grade I means caai graded as such under the 'Colliery Control Qrder,,
1945.
(2) Where coking coal, in respect of which an additional" duty of;
excise has been levied and collected under clause (b) of sub-&ectiorj.
(}), i& despatched to any person for use in India, and—
(a) the use of coking coal is, i# ^he opinion o£ the Central Government, essential for carjf.y.mg on any industrial or other process in which such per.s.©jB; is, engaged; or
(b) the despatch «P the coking coal is made under the orders of the Board, although it was not specifically indented for by such person,;
then, the Central Government shall cause to be paid to that person a sum equivalent to the additional duty of excise so collected.
on the coking coal received and used by that person.
BEO. 11 TBft GAZETTE OF INDIA EXT±tAOEDiNABY 6