Section 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]:

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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]: