Excise duty on bulk tea clarified: tea in oversized retail containers attracted nil rate during the interim notification period. Clarification that the Government did not intend to levy Central Excise on bulk tea packaged in containers exceeding 20 kg, since such containers are not normally treated as packaged tea for retail sale; therefore tea put up in containers exceeding 20 kg per container attracted a nil rate of duty during the interim period between the initial notification and its subsequent amendment.
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Excise duty on bulk tea clarified: tea in oversized retail containers attracted nil rate during the interim notification period.
Clarification that the Government did not intend to levy Central Excise on bulk tea packaged in containers exceeding 20 kg, since such containers are not normally treated as packaged tea for retail sale; therefore tea put up in containers exceeding 20 kg per container attracted a nil rate of duty during the interim period between the initial notification and its subsequent amendment.
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