Section 24
Board to maintain accounts of quotas.
About this Act
An Act to provide for the control by the Union of the Tea industry, including the control, in pursuance of the International Agreement now in force, of the cultivation of tea in, and of the export of tea from, India and for that purpose to establish a Tea Board and levy a duty of excise on tea produced in India.
Nothing in this Chapter shall apply to tea--
(a) proved to the satisfaction of the 1[Commissioner of Customs] to have been imported into India from any part outside India; or
(b) shipped as stores on board any vessel or aircraft in such quantity as the Customs-Collector considers reasonable having regard to the number of the crew and passengers and length of the voyage on which the vessel or aircraft is about to depart; or
(c) exported by post in packages 2[not exceeding five kilograms] in weight; or
(d) exported with the previous sanction of the Central Government, within the limits prescribed in this behalf, by a Red Cross Society or by any organisation for providing amenities for troops overseas; or
(e) taken as part of the personal luggage of a passenger.
(a) proved to the satisfaction of the 1[Commissioner of Customs] to have been imported into India from any part outside India; or
(b) shipped as stores on board any vessel or aircraft in such quantity as the Customs-Collector considers reasonable having regard to the number of the crew and passengers and length of the voyage on which the vessel or aircraft is about to depart; or
(c) exported by post in packages 2[not exceeding five kilograms] in weight; or
(d) exported with the previous sanction of the Central Government, within the limits prescribed in this behalf, by a Red Cross Society or by any organisation for providing amenities for troops overseas; or
(e) taken as part of the personal luggage of a passenger.
Notes
1. Subs. by Act 22 of 1995, s. 86, for "Customs Collector" (w.e.f. 26-5-1995).
2. Subs. by Act 40 of 1960, s. 8, for "not exceeding ten pounds avoirdupois" (w.e.f.1-10-1960).
2. Subs. by Act 40 of 1960, s. 8, for "not exceeding ten pounds avoirdupois" (w.e.f.1-10-1960).