Power of Central Government to increase amount of cess in special circumstances.

Where the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification, direct in respect of such specified goods that the amount of cess specified in column (4) in Table 1 of Schedule II and in column (4) in Table 2 of the said Schedule, shall be increased to such amount, not exceeding twice the amount so specified, for such period as may be specified in the notification.

1. (2) The provisions of this Act shall apply to the cess, as increased under this section, as they apply to the cess specified in Schedule II.