Reference Central Excise Notification No. 03-CE dated 01.03.2006, (S.No.2)

Additional duty - On Tea including Tea Waste - Nil
Clause 121 of finance bill 2003, a surcharge of one rupee per kg was levied as additional duty of customs on goods in the heading. Green tea is exempted from the dispensation by Notification 79/14.05.2003. In a related notification 17/01.03.2004 on the subject is issued to exempted the duty proposed by Section 128(1) of the finance Act 2003. the text of the Notifications are given below. Excise Notification CE-07/2005 dated 01.03.2005 also exempted the duty.


Customs Tariff Notification No. 79 dated 14.05.2003.

Additional Duty of excise on Green Tea exempted
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts green tea, when imported into India, from the whole of the additional duty of customs leviable thereon under section 128 of the Finance Act, 2003 (32 of 2003).

Customs Tariff Notification No. 78 dated 14.05.2003.
Additional Duty of excise on Tea and Tea Waste exempted

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tea and tea waste, when imported into India, from so much of the additional duty leviable thereon under sub- section (1) of section 3 of the Customs Tariff Act, 1975 ( 51 of 1975 ) as is equivalent to the additional duty of excise leviable thereon under section 157 of the Finance Act, 2003 (32 of 2003).