Tea cess not leviable on tea waste under the Tea Act, as the statutory definition excludes it.

Tea cess under the Tea Act, 1953 is not leviable on tea waste because the statutory definition does not include tea waste and the Board's circular s that no cess is to be collected on it. The dispute was confined to cess liability under the Tea Act and did not concern the excisability of the waste. The impugned order was held to be consistent with the statutory scheme and departmental instructions, so the Revenue's appeals failed.

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Issues: Whether tea cess leviable under the Tea Act, 1953 can be levied on tea waste.

Analysis: The dispute related only to cess under the Tea Act, 1953, not to the excisability of the tea waste. The relevant definition under the Tea Act did not include tea waste, and the Board's circular stated that no cess was to be collected on tea waste as defined under Section 25 of the Tea Act, 1953. The impugned order was consistent with the statutory scheme and the departmental instructions.

Conclusion: Tea cess is not leviable on tea waste, and the Revenue's appeals fail.

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