Section 4. For section 25 of the principal Act, the following section shall be substituted, namely:

4. For section 25 of the principal Act, the following section shall be substituted, namely: - "25. (1) There shall be levied add collected as a cess for the purposes of this Act a duty of excise on all tea produced in India at the rate of four paise per kilogram: Provided that the Central Government may from time to time fix, by notification in the Official Gazette, a higher rate, not exceeding 8.8 paise per kilogram, at iyhich the duty of excise shall be levied and collected. (2) The duty of excise levied under sd,b-section (1) shall be in addition to the duty of excise leviable on't,ea under the Central Excises and Salt Act, 1944, or any other law for the time being `I` in force. (3) The provisions of the Central Excises Bnd Salt Act, 1944, `1` of 1944. and the rules made thereunder, including those felating to refund and exemption from duty, shall, so far as `yy` be, apply in ralation to the levy and collection of the duty ~f excise under this section as they apply in relation to the l e v a n d collection s f the duty of excise on tea under the said Act.". ! I `182`