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of <h1>Cess on Unmanufactured Tobacco Exports Imposed Under Tobacco Board Cess Act, 1975 and Agricultural Produce Cess Act</h1> Cess on unmanufactured tobacco exports is imposed under two acts: the Tobacco Board Cess Act, 1975, and the Agricultural Produce Cess Act of 1940 and 1966. The Tobacco Board Cess, managed by the Ministry of Commerce, is charged at 0.5% ad valorem on exported tobacco. The Agricultural Produce Cess, overseen by the Ministry of Agriculture, also levies a 0.5% customs duty based on annually notified tariff values for various grades of unmanufactured tobacco. There is no cess on the export of manufactured tobacco products.
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