Section 7(1) in The Sugar Export Promotion Act, 1958
(1)Where sugar delivered by any owner falls short of the export quota fixed for it by any quantity (hereinafter referred to as the said quantity), there shall be levied and collected on so much of the sugar despatched from the factory for consumption in India as is equal to the said quantity, a duty of excise at the rate of 1 forty- five rupees and fifty- five naye paise per quintal].
