Section 3(1) in Agricultural Produce Cess Act, 1940.
(1)A customs duty at the rate of one-half of one per cent.ad valorem shall be levied on all article included in the Schedule which are exported from [the territories to which this act extends] [Substituted by Act 3 of 1951, s.3 and Sch., for " the territories for the time being comprised within Part A States and Part B States."];Provided that the said duty shall not be levied on articles proved to the satisfaction of the Collector not to have been produced in India.
