Supervision of tea waste destruction continues under central excise, allowing officers to supervise and certify destruction despite duty abolition. Central Excise officers must supervise destruction or conversion into compost of accumulated tea waste and issue the Certificate of destruction, since collection of cess on tea continues with the Central Excise Department; existing procedural requirements from the earlier Circular are reiterated.
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Provisions expressly mentioned in the judgment/order text.
Supervision of tea waste destruction continues under central excise, allowing officers to supervise and certify destruction despite duty abolition.
Central Excise officers must supervise destruction or conversion into compost of accumulated tea waste and issue the Certificate of destruction, since collection of cess on tea continues with the Central Excise Department; existing procedural requirements from the earlier Circular are reiterated.
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