Definitions.―In this Act, unless the context otherwise requires,―
(a) “Board” means the Tea Board constituted under section 4; (b) “broker” means a broker of tea; (c) “cess” means 4[the duty of excise] imposed by section 25; 5 [(d) “Commissioner of Customs” means a Commissioner of Customs as specified in clause (b) of section 3 of the Customs Act, 1962 (52 of 1962);] (e) “dealer” means a dealer in tea; (f) “export” means to take out of India by land, sea or air to any place outside India other than a country or territory notified in this behalf by the Central Government by notification in the Official Gazette; (g) “export allotment” means the total quantity of tea which may be exported during any one financial year; (h) “Fund” means the Tea Fund referred to in section 27; (i) “manufacturer” means a manufacturer of tea; (j) “member” means a member of the Board;