Section 2. (1) There shall be levied and collected on all indigo produced in India and exported from any custom

2. (1) There shall be levied and collected on all indigo produced in India and exported from any customs-port to any port beyond the limits of British India or to Aden a cess at the rate of one rupee per maund of 82¢ pounds avoirdupois: Provided that, where any preparation of indigo mixed with any other substance for use as a dye is so exported, the cess shall be levied on such proportion of the total weight of such preparation as the Governor General in Council may determine by rule under this Act. (2) In this section the expression "customs-port" has the same meaning as in the Sea Customs Act, 1878, and the cess levied shall be deemed to be a customs-duty for the purposes of section 5 of the Indian Tariff Act, 1894.