Tea and tea waste — Exemption from additional duty - 034/2003 - Customs -Tariff

Tea and tea waste — Exemption from additional duty 1st March, 2003 Notification No. 34/2003-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tea and tea waste, when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) as is equivalent to the additional duty of excise leviable thereon under clause 149 of the Finance Bill, 2003, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law. [Notification No. 34/2003-Cus., dated 1-3-2003 ]