| Date: |
23-05-1996
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| Notification No: |
Central Excise Circular No 214/1996
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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: |
Amendments of the definition of tea waste
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|
Amendments of the definition of tea waste
Circular
No. 214
dated 23rd May 1996
Representations
have been received from the Trade that Central Excise Field formations have been
collecting cess on tea waste. Cess is leviable on all tea produced in the
country under the provisions of Tea Act, 1953 and no cess is leviable on tea
waste or sweepings collected in tea factories.
2.
The matter has been examined by the Board and I am directed to say that
no cess is to be collected on 'tea waste' as defined under Section 25 of the Tea
Act 1953.
3.
Trade and Filed formations may be suitable informed.
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