(1)There shall be levied and collected as a cess, for the purposes of the Sugar Development Fund Act, 1982, a duty of excise on all sugar produced by any sugar factory in India, at such rate not exceeding two hundred rupees] per quintal of sugar, as the Central Government may, by notification in the Official Gazette, specify from time to time:Provided that until such rate is specified by the Central Government, the duty of excise shall be levied and collected at the rate of fourteen rupees] per quintal of sugar.
