25. Meaning of Crop. - (1) Crop in the preceding rule shall after the commencement of the Act, be construed as meaning the yield or production of manufactured tea i.e., tea whether black or green produced in the usual manner for sale in the market and as shown in the return in form R.T.3 submitted to the Central Excise authorities under the Central Excise Rules, 1944;
Provided that in the absence of returns in form R.T.3 the Board may determine the crop of a tea estate of sub-division of a tea estate in such manner as it thinks best.(2)Where tea is not manufactured by tea estates concerned or where evidence of the amount manufactured is not available, the production shall be assumed to be by weight, one fourth of the weight of green tea leaf produced.
