Section 26. Payment of proceeds of cess to the Board

CHAPTER V FINANCE, ACCOUNTS AND AUDIT 1 [25. Imposition of cess on tea produced in India.— (1) There shall be levied and collected as a cess for the purposes of this Act a duty of excise of all tea produced in India[2] [at such rate not exceeding fifty paise per kilogram as the Central Government may, by notification in the Official Gazette, fix]: 3[Provided that different rates may be fixed for different varieties or grades of tea having regard to the location of, and the climatic conditions prevailing in, the tea estates or gardens producing such varieties or grades of tea and any other circumstances applicable to such production.] (2) The duty of excise levied under sub-section (1) shall be in addition to the duty of excise leviable on tea under the Central Excises and Salt Act, 1944 (1 of 1944), or any other law for the time being in force. (3) The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refund and exemption from duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said Act.] 26. Payment of proceeds of cess to the Board .—The proceeds of the cess levied under sub-section (1) of section 25 shall first be credited to the Consolidated Fund of India, and the Central Government may thereafter, from time to time, pay to the Board from and out of such proceeds such sums of money as it may think fit after deducting the expenses of collection. 4 [26A. Grants and loans by the Central Government to the Board .—The Central Government may, after due appropriation made by Parliament by law in this behalf, pay to the Board by way of grants of loans such sums of money as the Central Government may consider necessary.]