The Indian Coffee Cess Act 1935, 14 of 1935, (Rep., Act 4 of 1947)

Section 2. In this Act, unless there is anything repugnant in the Detlnitlons. subject or context,

Repealed or not in force · As amended up to 2026-08

2. In this Act, unless there is anything repugnant in the Detlnitlons. subject or context,- ( I ) "coffee cess" rneans the customs-duty imposed by section 3 and leviable under the Sea Customs Act, 1878, or under the Land Customs Act, 1924, as the case may be; (2) "Collector" means a Customs-collector as defined in clause ( c ) of section 3 of the Sea Customs Act, 1878, or a Collector of Land Customs as defined in clause (c) of section 2 of the Land Customs Act, 1924, as the case may be; and (3) "Committee" means the Indian Coffee Cess Committee constitutod under section 4. 3. A customs-duty shall be levied on all coffee produced in Impositionot India and taken by sea or by land to any place beyond the[coffee ][cess. ] limits of British India or to Burma at the rate of one rupee per hundredweight or at such lower rate as the Governor General in Council may, or1 the reco~nmelldation of the Committee, by notification in t!le G;,zet,tc of India pro\ricle. Indian Coffee Gess. `[ACT` XIV

Source: India Code