9. Exemption from payment of cess.- In the following cases, salt shall be exempt from payment of cess to the extent specified against each. (a) Salt exported by sea from India.........the whole. (b)Salt manufactured by any person or group of persons in a salt work, the area of which does not exceed 4.04686 Hectare......... the whole. (c) Salt manufactured in a Salt Work by a cooperative society the area held by each individual member thereof being 4.04686 Hectares or less........ the whole. (d) Salt manufactured in a salt work the area of which exceeds 4.04686, but does not exceed 40.4686...... one half. (e) Salt manufactured in a salt work by a cooperative society the area held by each individual member thereof being more than 4.04686 Hectare not more than 40.4686 Hectares........ one half. (f) Salt despatched from India to Nepal through the agencies of the State Trading Corporation of India Ltd., New Delhi and Salt Trading Corporation Ltd., Kathmandu, Nepal...... the whole. | 