Tea cleared by Co- operatives and Bought Leaf Factory Exempted from Excise Duty

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..... 86) from the whole of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944), subject to the conditions specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of Goods Condition (1) (2) (3) I. Tea cleared by a factory belonging to a co-operative society during the period on and from 10th December, 1999 to 31st March, 2000. (a) The benefit of exemption from duty will commence from the date of undertaking with the Assistant Commissioner or Deputy Commissioner of Central Excise as specified in condition (b) :- (b) The manufacturer files an undertaking, that :- (i) the green leaf used by the factory during the period .....

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..... wning the factory is registered with the Registrar of Cooperative Societies in the concerned State Government. (iii) No member of the co-operative society owns a holding exceeding ten hectares under tea cultivation.(c) In the first week of each succeeding financial year, the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking. (d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the First Schedule to the said Central Excise Tariff Act for the period referred to in condition (b). III. Tea cleared by a bought leaf factory during th .....

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..... ry, during the period from the date of the aforesaid undertaking till the end of the financial year, shall be purchased from the growers, each having holding not exceeding ten hectares under tea cultivation. (ii) The factory has been working for at least six months during the year preceding the year in which the undertaking referred to in condition (b) is filed.(c) In the first week of April of each succeeding financial year the manufacturer shall submit a statement of accounts, in a format to be prescribed by the jurisdictional Commissioner of Central Excise, as proof of having fulfilled the undertaking. (d) In the event of his failure to satisfy the undertaking, the manufacturer shall be liable to pay duty of excise specified in the .....

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