Rescission of notification removes a prior tea cess exemption under central excise authority in the public interest. The Central Government, invoking its statutory power under the Central Excises and Salt Act, 1944 and satisfied that it is necessary in the public interest, formally rescinds Government Notification No. 258/67-Central Excises (dated 2 December 1967), thereby removing the prior miscellaneous exemption framework relating to the tea cess and altering the regulatory status of that exemption under central excise law.
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Rescission of notification removes a prior tea cess exemption under central excise authority in the public interest.
The Central Government, invoking its statutory power under the Central Excises and Salt Act, 1944 and satisfied that it is necessary in the public interest, formally rescinds Government Notification No. 258/67-Central Excises (dated 2 December 1967), thereby removing the prior miscellaneous exemption framework relating to the tea cess and altering the regulatory status of that exemption under central excise law.
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