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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance ...


Tea Duty Introduced in 1999: No Duty Demands for Pre-Midnight Clearances.

December 11, 2013

Case Laws     Central Excise     AT

Tea was 'nil' rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the appellants before midnight, no demand can be raised - AT

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