Tobacco Cess Act : Duties of customs on tobacco. Indian Bare Acts :

Tobacco Cess Act,1975

Act No : 26

Section : Duties of customs on tobacco.

4. Duties of customs on tobacco. (1) There shall be levied and collected, by way of a cess for the purposes of the Tobacco Board Act, 1975 (4 of 1975.), a duty of customs at such rate not exceeding one per cent. ad valorem as the Central Government may specify, by notification in the Official Gazette, on all tobacco, which is exported. Explanation.-"Exported" means taken out of India by land, sea or air. (2) The duties of customs levied under sub-section (1) shall be in addition to any cess or duty leviable on tobacco under any other law for the time being in force. (3) The provisions of the Customs Act, 1962 (52 of 1962.) and the rules and regulations made thereunder, including those relating to refunds and exemptions from duty, shall, as far as may be, apply in relation to, the levy and collection of the duty of customs leviable under sub-section (1) as they apply in relation to the levy and collection of duties of customs under that Act or those rules and regulations.