9911796707
TMI Blog1998 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... thara, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. These appeals were filed by the Revenue against the common Order-in-Appeal dated 18-12-1989 passed by the Collector of Central Excise (Appeals), Madras. The Collector of Central Excise vide impugned order held that tea cess is not leviable on the tea waste. 2. The Revenue filed the appeals on the ground that cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not on the tea waste. He submits that the Commissioner of Central Excise, Coimbatore, dropped the proceedings initiated against the respondents in res- pect of tea cess on tea waste. He relied upon the Order-in-Original dated 19-3-1996 passed by the Commissioner of Central Excise. He submits that in the order, the Commissioner of Central Excise, relied upon the instructions issued by the Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-heading No. 0902.29 of the Central Excise Tariff. If such waste is denatured, it is exempted from payment of Central Excise duty under Notification No. 248/86, dated 11-4-1986 and if the tea waste is sent for manufacture of instant tea falling under sub-heading No. 2101.20 of the Central Excise Tariff, the central excise duty is payable on such tea waste. 5. In the present proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... List No. I. Copy of Board s letter F. No. 262/3/95-CX. 8 (Circular No. 214/48/96-CX), dated the 23rd May, 1996. Sub : As above. ............... Representations have been received from the Trade that Central Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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