Cess on unmanufactured tobacco: dual statutory levies on exports administered by commerce and agriculture ministries.

Exports of unmanufactured tobacco are subject to two statutory cesses: the Tobacco Board Cess under the Tobacco Cess Act, 1975 administered by the Ministry of Commerce, and the Agricultural Produce Cess under the Agricultural Produce Cess Act, 1940 levied on the basis of tariff values notified annually by the Ministry of Agriculture; no cess applies to tobacco products.

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