CESS ON TEAS - Central Excise - Cess

CESS ON TEAS In exercise of the powers conferred by sub-section (1) of sec.25 of the Tea Act, 1953 (29 of 1953) the Central Government hereby fix the rate of cess which shall be levied and collected as specified in column (2) of the Table below on the varieties/grades of teas specified in column (1) of the said Table Variety/grade of tea Rate of cess (1) (2) 1. All tea produced in the Sadar sub-division and Kurseong sub-division excluding the areas in the jurisdiction list Nos. 31, 29, 33, 20, 21, 22, 23 and 24 comprising Subtiguri sub-division of New Chumta tea estate, Simulbarie and Marionbarie; Tea Estates of Kurseong Police Station in Kurseong sub-division of the district of Darjelling in the State of West Bengal. Paise twelve per kilogramme 2. All teas except those produced in the areas specified under column (1) of Serial No.(1) Paise thirty per kilogramme 2. Categories of tea specified in Notification Number S.O. 287(E), dated the 4th April, 1994 issued by the Ministry of Commerce would continue to be exempt from payment of cess. 3. This notification will come into force from the 1st day of April, 1997. [Ministry of Commerce, Notification S.O.250 (E), dated 27.3.1997]