(1)There shall be levied and collected, by way of a cess for the purposes of the Tobacco Board Act, 1975 (4 of 1975.), a duty of customs at such rate not exceeding one per cent. ad valorem as the Central Government may specify, by notification in the Official Gazette, on all tobacco, which is exported.Explanation.-"Exported" means taken out of India by land, sea or air.
