Any  other  details-the  genesis,  inception,  formation  of  the department and the HoDs from time to time as well as committees/ Commissions constituted from time to time have been dealt

Genesis of the Spices Board

The Cardamom Act, 1965 (No.42 of 1965) was enacted by the Parliament to provide for the development of Cardamom Industry under the Government of India. The Cardamom Act came into force in three stages viz. provisions regarding imposition of cess on export of cardamom with effect from 1-4-1966, provisions of the Act other than those relating to registration of estates with effect from 5-4-1966 and provision regarding registration of owners of cardamom estates with effect from 12-7-1966. The Spices Export Promotion Council, established by the Government of India was looking after the matters connected with export of spices. The Spices Board Act, 1986 was enacted by repealing the Cardamom Board Act and dissolving the Cardamom Board and the Spices Export Promotion Council. The Spices Board Act came into effect from 26^th February 1987 and the Spices Board was established taking over the assets and liabilities of the Cardamom Board and the Spices Export Promotion Council.

Under the Spices Board Act there was no provision for levy of cess on spices export, as Spices Cess Act, 1986 enacted earlier had contained provision for levy of cess on spices. However, the levy of cess was discontinued by the Cess Laws (Repealing and Amending) Act, 2006 (w.e.f. 2-6-2006). Consequently, no cess is levied on export of spices at present.

In the Schedule to the Spices Board Act enacted originally, there were only 26 items of spices, which was increased to 52 with effect from 8-11-1990. The following spices in any form including curry powders, spice oil, oleoresins and other mixtures where spice content is predominant come under the purview of the Board.