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Simplification of procedure for export of tea under claim for rebate instructions regarding - Central Excise - 25/88Extract Simplification of procedure for export of tea under claim for rebate instructions regarding Circular No. 25/88 Dated 24-3-1988 [From F. No. 209/5/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Simplification of procedure for export of tea under claim for rebate instructions regarding. A number of representations have been received pointing out certain difficulties in respect of claiming the rebate of central excise duty on tea exported under Notification No. 408/86, dated 9-9-1986. 2. The matter has been examined by the Board. Notification Nos. 14/88, 15/88 and 16/88, all dated 1-3-1988 have been issued in the 1988 Budget which would resolve the procedural problems for the future. 3. However, for the period prior to 1-3-1988, the procedure prescribed under Notification No. 171/81, dated 17-10-1981 could be followed in respect of export of tea from a place other than a tea garden. 4. Suitable trade notice may be issued for the benefit of the Trade.
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