Excise exemption for blended tea: retrospective non-payment directed where duty previously paid on constituent tea. Government satisfied that administrative practice resulted in non levy of duty of excise on tea manufactured by blending, sorting or packing where duty had already been paid on the constituent tea; therefore, by statutory direction, the excise duty that would otherwise have been payable on such processed tea for the specified historical period is not required to be paid where it was not levied in accordance with that practice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for blended tea: retrospective non-payment directed where duty previously paid on constituent tea.
Government satisfied that administrative practice resulted in non levy of duty of excise on tea manufactured by blending, sorting or packing where duty had already been paid on the constituent tea; therefore, by statutory direction, the excise duty that would otherwise have been payable on such processed tea for the specified historical period is not required to be paid where it was not levied in accordance with that practice.
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