Tea [Sub-heading No. 0902.19] - 16/88 - Central Excise - Non Tariff

Tea [Sub-heading No. 0902.19]

Notification No. 16/88-C.E. (N.T.)

Dated 30-5-1988

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-levy thereof) under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), the duty of excise on tea packed in containers of content exceeding 20 kilograms and falling under sub-heading No. 0902.19 of the Schedule to the Central Excise Tariff Act, 1935 (5 of 1986), was not being levied during the period commencing on the 28th February, 1986 and ending with the 17th September, 1986, under section 3 of the said Central Excises and Salt Act read with any notification issued by the Central Government in relation to the duty of excise so chargeable during the said period;

Now, therefore, in exercise of the powers conferred by Section 11C of the said Central Excises and Salt Act, the Central Government hereby directs that the whole of the duty of excise payable under the said Central Excises and Salt Act, on such tea, but for the said practice, shall not be required to be paid in respect of such tea on which the said duty on excise was not being levied during the period aforesaid, in accordance with the said practice.