CHAPTER V

COLLECTION OF ARREARS OF DUTIES OF EXCISE

13. Collection and payment of arrears of duties of excise.-

Notwithstanding anything contained in the amendments made to the Produce Cess Act, 1966 (15 of 1966) or the repeal of the Copra Cess Act, 1979(4 of 1979) or the Vegetable Oils Cess Act, 1983 (30 of 1983) by this Act, any duty of excise, levied under any of the said Acts immediately before the commencement of this Act, but has not been collected before such commencement, shall be liable to be collected after such commencement in accordance with the provisions of the said Acts, for being paid into the Consolidated Fund of India as if this Act had not been enacted.