law: 3. 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;
  (k) "owner"-
  (i) with reference to a tea estate or garden or a sub-division there of the possession of which has been transferred by lease, mortgage or otherwise, means the transferee so long as his right to possession subsists; and
  (ii) with reference to a tea estate or a garden or a sub-division for which an agent, is employed means the agent if, and in so far as, he has been duly authorized by the owner in that behalf;
  (l) "prescribed" means prescribed by rules made under this Act;
  (m) "standard export figure" means such quantity as the Central Government may, by notification in the Official Gazette, specify pursuant to any international agreement in this behalf.
  (n) "tea" means the plant Camellia Sinensis (L) O. Kuntze as well as all varieties of the product known commercially as tea made from the leaves of the plant Camelia Sinensis (L) O. Kuntze including green tea;
  (o) "tea seed" includes seeds, roots, stumps, cuttings, buds, and any living portion of the plant Camellia Sinensis (L) O. Kuntze which may be used to propagate that plant.