Section 25
Imposition of cess on tea produced In India.
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.
1[25. Imposition Of Cess On Tea Produced In India.--(1) There shall be levied and collected as a
cess for the purposes of this Act a duty of excise of all tea produced in India 2[at such rate not exceeding
fifty paise per kilogram as the Central Government may, by notification in the Official Gazette, fix]:
3[Provided that different rates may be fixed for different varieties or grades of tea having regard to the location of, and the climatic conditions prevailing in, the tea estates or gardens producing such varieties or grades of tea and any other circumstances applicable to such production.]
(2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on tea under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force.
(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refund and exemption from duty, shall so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said Act.]
3[Provided that different rates may be fixed for different varieties or grades of tea having regard to the location of, and the climatic conditions prevailing in, the tea estates or gardens producing such varieties or grades of tea and any other circumstances applicable to such production.]
(2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on tea under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force.
(3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refund and exemption from duty, shall so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said Act.]
Notes
1. Subs. by Act 21 of 1967, s. 4, for s. 25 (w.e.f. 13-8-1967).
2. Subs. by Act 24 of 1986, s. 2, for "at the rate of four paise per kilogram" (w.e.f. 15-8-1986).
3. Subs. by s. 2, ibid., for the proviso (w.e.f. 15-8-1986).
2. Subs. by Act 24 of 1986, s. 2, for "at the rate of four paise per kilogram" (w.e.f. 15-8-1986).
3. Subs. by s. 2, ibid., for the proviso (w.e.f. 15-8-1986).