12. Imposition of duty
Feedback & supportThe Minister may, by order, impose an annual duty for the manufacture of goods to be levied on registered manufacturers at such rate as the Minister may determine.
manufacture
“manufacture” means —(a)the making of any goods or part of any goods;(b)the altering, ornamenting, finishing, cleaning or washing or the breaking up or the assembling or processing in any form of any goods; or(c)the adapting for sale of any goods, in which machinery operated by mechanical power is used;
The Minister may in an order made under subsection (1) prescribe different rates of duties for different categories of goods.
goods
“goods” includes all materials, commodities and articles for the time being specified in the First or Second Schedule;
All duties due and payable by a registered manufacturer shall be recoverable as a debt due to the Government.
registered manufacturer
“registered manufacturer” means, in respect of the goods for the manufacture of which he is so registered, a person registered under section 3;