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Tobacco Cess Act,1975

Act No : 26


Section : Short title, extent and commencement.

THE TOBACCO CESS ACT, 1975 ACT NO. 26 OF 1975 [12th May, 1975] An Act to provide for the levy and collection, by way of cess, of a duty of excise on virginia tobacco and a duty of customs on tobacco, for the development of tobacco industry and for matters connected therewith. BE it enacted by Parliament in the Twenty-sixth Year of the Republic of India as follows:- 1. Short title, extent and commencement. (1) This Act may be called the Tobacco Cess Act, 1975. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions.


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