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1. Omitted by The Coffee (Amendment) Act, 1994 (23 of 1994) w.e.f. 14.01.1994. Prior to omission it read as under:
"12. Duty of excise.--A duty of excise shall be levied [at such rate not exceeding [fifty rupees] per quintal] as may be fixed by the Central Government [* * *] by notification in the Official Gazette on all coffee, [****] which a registered estate is permitted by the interal sale quota allotted to it to sell in the Indian Market, whether such coffee is actually sold or not, and on all coffee released for sale in India by the Board from the surplus pool."