Cess on tea: cess previously paid at an earlier stage is not payable again under amended notification, enforcement clarified. Clarification that the cess under the Tea Act must not be collected twice on the same tea where cess has already been paid at an earlier stage; collection by Central Excise must follow Notification No. 287(E) dated 4.4.94 as amended by Notification No. 1086(E) dated 11.11.99, and trade notices should be issued to inform the industry.
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Cess on tea: cess previously paid at an earlier stage is not payable again under amended notification, enforcement clarified.
Clarification that the cess under the Tea Act must not be collected twice on the same tea where cess has already been paid at an earlier stage; collection by Central Excise must follow Notification No. 287(E) dated 4.4.94 as amended by Notification No. 1086(E) dated 11.11.99, and trade notices should be issued to inform the industry.
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