The Cine Workers Welfare Cess Act, 1981 provides for the levy and collection of a cess on feature films for the financing of activities to promote the welfare of certain cine workers and for matters connected therewith or incidental thereto. Regarding levy and collection of cess on feature films the Act provides that there shall be levied and collected as a cess, for the purposes of the Cine-workers Welfare Fund Act, 1981, a duty of excise at such rate, not being less than one thousand rupees and not exceeding twenty thousand rupees on every feature film, as the Central Government may, by notification in the Official Gazette, specify from time to time. The Act further provides that the duty of excise levied shall be in addition to any cess or duty leviable on cinematograph films under any other law for time being in force.
