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Notification Under Rule 96F.


NOTIFICATION UNDER RULE 96F

Notification No. 32/86-C.E., dated 10-2-1986 as amended by Notifications No. 112/86-C.E., dated 1-3-1986, No. 407/86-C.E., dated 9-9-1986; No. 1/88-C.E., dated 5-1-1988 and No. 26/88-C.E., dated 1-3-1988.

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with rule 96F of the said Rules, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 303/83-Central Excises, dated the 31st December, 1983, the Central Government hereby exempts tea falling under sub-heading No. 0902.19 or 0902.29 or 0902.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced in the zone mentioned in column (1) of the Table annexed hereto from so much of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.

TABLE
Zone Place of production Rate of duty
(1) (2) (3)
I Areas which immediately before the 5th January, 1988 were comprised in the districts of Darrang, Dibrugarh, Lakhimpur, Sibsagar, Jorhat, Golaghat and Sonitpur (but excluding Barsola circle in the district of Sonitpur) in the State of Assam.  Rs. 1.50 per kilogram
II Any areas in the territory of India other than the areas included in Zone I. Re.0.50 per kilo gram

Provided that:

  1. the rate of duty leviable on tea manufactured in one zone from green leaves grown in another zone shall be the rate applicable to the zone in which such leaves were grown;
  2. Omitted;
  3. where the tea manufactured in a factory owned by a co-operative society registered under any law relating to co-operative societies is assessed according to the rate specified in column (3) of the said Table, the duty leviable on such tea shall —
    1. in respect of the district of Darrang in the State of Assam, be sixty-six paise per kilogram;1 Central Excises and Salt Act, 1944 renamed by s. 71 of the Finance (No. 2) Act, 1996 (33 of 1996).
    2. in respect of other areas, be reduced by ten per cent of such rate;
      subject to the conditions that —
      1. no member of such co-operative society owns a holding exceeding 10 hectares under cultivation of tea plants; and
      2. that the green leaf is not purchased by such co-operative society from any grower who has a holding exceeding 10 hectares under cultivation of tea plants.
    Explanation. — The expression "grower" does not include the Tamil Nadu Government Tea Project;
  4. where the tea manufactured in a bought-leaf factory is assessed according to the rate specified in column (3) of the said Table, the duty leviable on such tea shall —
    1. in respect of the district of Darrang in the State of Assam, be sixty-six paise per kilogram;
    2. in respect of other areas, be reduced by ten per cent of such rate.
      Explanation. — For the purpose of this notification, the expression "bought-leaf factory" means a tea factory which has purchased not less than two-thirds of its green-leaf from outside sellers during the financial year 1983-84 and in the financial year immediately preceding that in which the duty is levied.
  1. Omitted.
  2. This notification shall come into force on the 28th day of February, 1986.

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