The Tea Act,1953
Section 25. Imposition of a duty of customs on export of tea
(1) A duty of customs shall be levied and collected on all tea exported or taken outside India at such rate not exceeding two rupees per one hundred pounds as the Central Government may notify in the Official Gazette.
(2) The cess levied under sub-section (1)shall be in addition to any other duty leviable under the Indian Tariff Act,1934 (XXXII of 1934), or any other law for the time being in force and shall be collected by such agencies and in such manner as may be prescribed.