Regarding payment of cess twice on the same tea.

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..... brought to the notice of this Ministry that the Central Excise Authorities at some places are demanding the duty of cess twice on the same tea. In order to clear any ambiguity regarding double incidence of cess, and to streamline the procedure, Ministry of Commerce and Industry had issued an amendment Notification vide No. 1086(E) dated 11.11.99 thereby exempting all teas from the payment of cess .....

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