Section 84(1) in The Calcutta Improvement Act, 1911
(1)A customs duty shall be levied and collected on all jute exported by sea from the Port of Calcutta to any other port, whether beyond or within India, at such rate, not exceeding, -(a)in the case of raw jute (including jute cuttings and rejections), [twelve naye paise per bale of one hundred and eighty kilograms] [Substituted by W. B. Act 20 of 1961.], and(b)in the case of manufactured jute, [seventy-five naye paise per metric tonne of one thousand kilograms] [Words substituted by the Adaptation of Laws Order, 1950.],as the [State Government] [Words substituted by the Adaptation of Laws Order, 1950.] may prescribe by notification:Provided that the said duty shall not be levied or collected in respect of jute, whether raw or manufactured, exported under any contract which was made before the fifteenth day of August, 1911, and the existence of which was established to the satisfaction of the Customs Collector before the fifteenth day of September, 1911.
