(This Notification has been Rescind vide Notification No. 17/2003-CE, Dt. 01/03/2003)
Notification No. 41/99-CE
Dated 26th November, 1999
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table below failing under sub-heading No.0902.00 of the First Schedule to the Central Excise Tariff Act, 1985 (1 of 1986) from the whole of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944), subject to the conditions specified in the corresponding entry in column (3) of the said Table.
TABLE
| S.No. |
Description of Goods |
Condition |
| (1) |
(2) |
(3) |
| I. |
Tea cleared by a factory belonging to a co-operative society during the period on and from 10th December, 1999 to 31st March, 2000. |
(a) The benefit of exemption from duty will commence from the date of undertaking with the Assistant Commissioner or Deputy Commissioner of Central Excise as specified in condition (b) :-
(b) The manufacturer files an undertaking, that :-
(i) the green leaf used by the factory during the period on and from 10th December, 1999 to 31st March, 2000 shall not be purchased from any grower who has a holding exceeding ten hectares under tea cultivation.
(ii) The co-operative society owing the factory is registered with the Registrar of Cooperative Societies in the concerned State Government.
(iii) No member of co-operative society owns a holding exceeding ten hectares under tea cultivation.(c) In the first week of April, 2000, the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking.
(d) In the event of the failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the First Schedule to the said Central Excise Tariff Act for the period referred to in condition (b). |
| II. |
Tea cleared by a factory belonging to a co-operative society during any financial year subsequent to 1999-2000 |
(a) The benefit of exemption from duty will commence from the date of the undertaking with the Assistant Commissioner/Deputy Commissioner of Central Excise as specified in condition (b) :-
(b) The manufacturer files an undertaking that :-
(i) the green leaf used by the factory during the period, from the date of the aforesaid undertaking till the end of the financial year, shall not be purchased from any grower who has a holding exceeding ten hectares under tea cultivation.
(ii) The co-operative society owning the factory is registered with the Registrar of Cooperative Societies in the concerned State Government.
(iii) No member of the co-operative society owns a holding exceeding ten hectares under tea cultivation.(c) In the first week of each succeeding financial year, the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking.
(d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the First Schedule to the said Central Excise Tariff Act for the period referred to in condition (b). |
| III. |
Tea cleared by a bought leaf factory during the period on and from 10th December, 1999 to 31st March, 2000 |
(a) The benefit of exemption from duty will commence from the date of the undertaking with the Assistant Commissioner/Deputy Commissioner of Central Excise as specified in condition (b) :-
(b) The manufacturer files an undertaking that :-
(i) not less than the two-third of the green leaf used by the factory during the period on and from 10th December, 1999 to 31st March, 2000 shall be purchased from growers, each having a holding not exceeding ten hectares under tea cultivation.
(ii) The factory has been working for at least six months during 1998-99(c) In the first week of April, 2000, the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking.
(d) In the event of the failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the First Schedule to the said Central Excise Tariff Act for the period referred to in condition (b). |
| IV. |
Tea cleared by a bought leaf factory during any financial year subsequent to 1999-2000. |
(a) The benefit of exemption from duty will commence from the date of undertaking with the Assistant Commissioner / Deputy Commissioner of Central Excise as specified in condition (b) :-
(b) the manufacturer files an undertaking that :-
(i) not less than two-thirds of the green leaf used by the factory, during the period from the date of the aforesaid undertaking till the end of the financial year, shall be purchased from the growers, each having holding not exceeding ten hectares under tea cultivation.
(ii) The factory has been working for at least six months during the year preceding the year in which the undertaking referred to in condition (b) is filed.(c) In the first week of April of each succeeding financial year the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking.
(d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the First Schedule to the said Central Excise Tariff Act for the period referred to in condition (b). |
2. This notification shall come into effect from the 10th December, 1999.
Explanation:- For the purposes of this notification, 1ought leaf factory means a factory which purchases not less than two-thirds of the green leaf processed by it in the preceding financial year from any grower who has a holding not exceeding ten hectares of land under cultivation of tea.
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