Amendment to Notification No. 409/86-C.E., relating to rebate on blended tea and packet tea - 016/88 - Central Excise - Tariff

Amendment to Notification No. 409/86-C.E., relating to rebate on blended tea and packet tea

Notification No. 16/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (2) of rule 12A of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 409/86-Central Excises, dated the 9th September, 1986, namely :-

In the said notification, -

(a) in the opening portion, -

(i)  the brackets and words "(hereinafter referred to as the goods)" shall be omitted ;

(ii)   for the words "blended tea or package tea", the words and brackets" blended tea or package tea (hereinafter referred to as the goods)" shall be substituted;

(b) in the proviso, after Clause (5) the following clause shall be inserted; namely :-

(6)  the amount of rebate of excise duty claimed shall not exceed the amount of excise duty paid on the goods.

(c)  in the Appendix, -

(i)  for paragraph 1, the following paragraph shall be substituted, namely :-

"The exporter of such goods shall apply to the Collector of Central Excise within whose jurisdiction he carries on his business, in Form A annexed hereto, with such modifications, if any, as he may specify, for registration for export";

(ii) in paragraph 4, for the words and letters "Form B to the Collector of Central Excise", the words and letters "to the Collector of Central Excise in Form B annexed hereto, with such modifications, if any, as he may specify" shall be substituted;

(iii) in Form B in the opening paragraph, after item (iv), the following item shall be inserted, namely :-

"(v) Details regarding excise duty paid on the export consignment :

(a) On tea purchased other than in auctions :-

Name of the garden	Gate Pass No. and date	Rate of duty	Total quantity covered under the Gate Pass	Quantity exported in this consignment from the total quantity referred to in column (4).
(1)	(2)	(3)	(4)	(5)

(b) On tea purchased in auctions :-

(Details to be furnished as per broker's certificate)

Auction Lot No. and Date	Name of the garden	Gate Pass No. and Date	Rate of duty	Total quantity covered under the Gate Pass	Quantity exported in this consignment from the total quantity referred to in column (5)
(1)	(2)	(3)	(4)	(5)	(6)"