The Indian Tea Cess Act 1903, 9 of 1903 (Rep., Act 13 of 1949)

Section 1. (I) This Act may be called the Indian Tea Cess Act,

Repealed or not in force · As amended up to 2026-08

1. (I) This Act may be called the Indian Tea Cess Act, 1903 ; and (2) I t extends to the whole of British India except Aden. 2. I n this Act,- `h` 4 ;6 (c) "Tea Cess Oommi'ttee" means the Committee constitutedander section 41. 3. On and from the first day of April, 1903, a Imposition of customs-duty shall be levied and collected on all tea duty on of produced in India and exported from any customs- Indian tea. port to any port beyond the limits of British India or to Aden at the rateof one-quarter of a pie per pound, or at such lower rate as the Governor General in Council may, on the recommendation of the Tea Cess Committee, prescribe'by notification in the Gaeette of 1ndi"a.

Source: India Code