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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Levy of Tea Cess - export of tea under bond under Rule 19 - ...


Exporters of tea under bond not required to pay Tea Cess u/s 25 of the Tea Act, 1953.

November 28, 2018

Case Laws     Central Excise     AT

Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under Section 25 of the Tea Act, 1953? - Held no

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