Imposition of cess on tea produced In India
Section 25 of the Tea Act, 1953 deals with imposition of cess on tea produced In India. 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 [at such rate not exceeding fifty paise per kilogram as the Central Government may, by notification in the Official Gazette, fix]: [Provided that different rates may be fixed for The Act came into force on 01 Apr 1956.
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.]
Section 25, The Tea Act, 1953 (Act 29 of 1953).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 2
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 25
What does Section 25 of the Tea Act deal with?
Section 25 of the Tea Act is headed "Imposition of cess on tea produced In India". [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 [at such rate not exceeding fifty paise per kilogram as the Central Government may, by notification in the Official Gazette,
How do I find court cases under Section 25 of the Tea Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Tea Act 1953 25, section 25 Tea Act 1953, section 25 of the Tea Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 25 of the Tea Act, and has it changed?
2 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Amendment to Tea Rules (1956).
When did Section 25 of the Tea Act come into force?
Section 25 of the Tea Act, cited as Tea Act 1953 25, came into force on 01 Apr 1956, having been enacted on 28 May 1953. It is in force as at the date shown on this page.
Other sections of this Act
- 49. Power of Central Government to make rules825 words
- 16D. Power of Central Government to assume management or control of tea undertaking or tea unit in certain cases621 words
- 30. Power to control price and distribution of tea or tea waste531 words
- 51. Repeals and savings526 words
- 16B. Power to cause investigation to be made in relation to a tea undertaking or tea unit449 words
- 15. Grant of permission to plant tea in special circumstances443 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 18 Oct 2026. This page is not a substitute for legal advice.