| Date: |
13-01-1994
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| Notification No: |
Central Excise Circular No 3/1994
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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 Central Excise - Destruction of Tea Wastes
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Regarding Central Excise - Destruction of Tea Wastes
Circular
No. 3 dated 13th January 1994
I
am directed to refer to Circular No. 16/89-CX.6 dated 7th March 1989 (copy
enclosed) whereby para 57 (d) of the Commodity Manual relating to Tea was
amended.
2.
It has been brought to the notice of the Board that tea Waste has been
piling up and has assumed critical dimensions due to unwillingness of the Excise
authorities to supervise destruction of tea waste or its conversion into compost
in view of the abolition of Central Excise duty on tea.
3.
The matter has been examined by the Board and it has been decided that
since the Collection of cess on tea continues with the Central Excise
Department, the Central Excise officers may continue the supervision of
destruction of tea and issue Certificate of destruction of tea waste. the
procedure laid down in Circular No. 16/89-CX.6 dated 7th March, 1989 is again
reiterated.
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