Amendment to Notification No. 197/62-C.E., on exports of tea from a factory - 015/88 - Central Excise - Tariff

Amendment to Notification No. 197/62-C.E., on exports of tea from a factory

Notification No. 15/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by rule 12 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 197/62-Central Excises, dated the 17th November, 1962, namely :-

In the said notification, in the Table, in S. No. 8, -

(i) for the entry in column (4), the entry "The whole" shall be substituted; and

(ii) for the entry in column (5), the following shall be substituted, namely :-

"The rebate specified in column (4) shall apply only to, -

(a) such tea in respect of which the duty of excise under the Central Excises and Salt Act, 1944 (1 of 1944) has been paid on or after the 9th September, 1986 ; and

(b) such tea which is exported directly from a factory or warehouse."