Coffee Seeds - 30/86 - Central Excise - Tariff

Coffee Seeds

Notification No. 30/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (i) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Finance Department (Central Revenues) No. 2-Central Excises, dated the 3rd June, 1944, the Central Government hereby exempts coffee seeds, falling under Heading No. 09.01 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :

Provided that it is proved to the satisfaction of an Officer not below the rank of an Assistant Collector of Central Excise that such coffee seeds are intended for the purpose of sowing.

2. This notification shall come into force on the 28th day of February, 1986.