(1)There shall be levied and collected by way of cess for the purpose of the Spices Board Act, 1986, a duty of customs [on all spices which are exported] [ Substituted by Act 19 of 1988, Section 3 & sch. II.] at such rate not exceeding five per cent. ad valorem, as the Central Government may, from time to time, specify by notification in the Official Gazette.
