Zonal rates of duty for tea - 407/86 - Central Excise - Tariff

Zonal rates of duty for tea

Notification No. 407/86-C.E.

Dated 9-9-1986

In exercise of the powers conferred by sub-rule (1) of rule 8, read with rule 96F 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. 32/86-Central Excises, dated the 10th February, 1986, namely :-

In the said notification, -

(a) for the Table before the proviso, the following Table shall be substituted, namely :-

"Table

Zone	Place of Production	Rate of duty in rupees per kilogram
(1)	(2)	(3)
I	District of Darrang in the State of Assam; Districts of Dibrugarh, Lakhimpur, Sibsagar, Jorhat and Sonitpur, but excluding Barsola circle in the district of Sonitpur.	1.50
II	Any other areas in the Territory of India other than the areas included in Zone I.	0.50"

(b) in the proviso, for clause (iii) and the Explanation below it, the following shall be substituted, namely :-

"(iii) where the tea manufactured in a factory owned by a co-operative society registered under any law relating to co-operative societies is assessed according to the rate specified in column (3) of the said Table, the duty leviable on such tea shall

(a) in respect of the district of Darrang in the State of Assam, be sixty-six paise per kilogram;

(b) in respect of other areas, be reduced by ten per cent of such rate; subject to the conditions that -

(1)	no member of such co-operative society owns a holding exceeding 10 hectares under cultivation of tea plants; and
(2)	that the green leaf is not purchased by such co-operative society from any grower who has a holding exceeding 10 hectares under cultivation of tea plants.
Explanation - The expression "grower" does not include the Tamil Nadu Government Tea Project;";

(c) in clause (iv), for sub-clauses (a) and (b), the following sub-clauses shall be substituted, namely:-

(a)	in respect of the district of Darrang in the State of Assam, be sixty-six paise per kilogram;
(b)	in respect of other areas, be reduced by ten per cent of such rate;"

(d) paragraph 2 shall be omitted.