| Date: |
03-03-2004
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| Notification No: |
Central Excise Circular No 777/2004
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding payment of cess twice on the same tea.
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Under the provisions of the Tea Act, 1953 cess is leviable on the tea produced in the Country. The collection of this cess is administered by the Central Excise Authorities. It has been brought to the notice of this Ministry that the Central Excise Authorities at some places are demanding the duty of cess twice on the same tea. In order to clear any ambiguity regarding double incidence of cess, and to streamline the procedure, Ministry of Commerce and Industry had issued an amendment Notification vide No. 1086(E) dated 11.11.99 thereby exempting all teas from the payment of cess on which cess has already been paid at an earlier stage.
2. Ministry of Commerce and Industry has once again drawn the attention of this Ministry towards the problem being faced by some tea manufacture on this account where the Central Excise Authorities are charging the cess twice.
3. Therefore, it is hereby clarified that the collection of duty of cess may be regulated keeping in mind the Ministry of Commerce and Industry�s Notification No. 287(E) dated 4.4.94 as amended by Notification No. 1086(E) dated 11.11.99. Copies of both the notifications are enclosed.
4. Suitable Trade Notice may be issued for the information of the Trade.
(F.No. 9/1/2004-CX.1)
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