(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for--
(a) the assessment and collection of the cess levied under this Act;
(b) the determination of the cost of collection of the cess;
(c) the manner in which accounts relating to the proceeds of the cess shall be maintained;
(d) the manner in which the proceeds of the cess may be applied on the object specified in section 4;
(e) the exemption from the whole or any part of the cess levied under this Act--
(i) in respect of salt exported from India;
(ii) in respect of salt manufactured by any specified categories of small manufacturers; and
(iii) in respect of salt utilised in the manufacture of any other product of industry.