.-(1) There shall be levied and collected as a cess for the purposes of this Act a duty of excise on 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] [ Substituted by Act 24 of 1986, Section 2, for " at the rate of four paise per kilogram" (w.e.f. 15.8.1986).]:[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.] [ Substituted by Act 24 of 1986, Section 2 for the proviso (w.e.f. 15.8.1986).](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.] [Substituted by Act 21 of 1967, Section 4, for Section 25 (w.e.f. 13.8.1967). ]
