Section 25:
Imposition of cess 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.]
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).