Exemption scope for tea under Central Excise expanded as packing-size restriction is removed, broadening application of the tariff exemption. Amendment to the Central Excise exemption for tea deletes the words restricting the exemption to tea 'packed in containers of content exceeding 20 kilograms,' removing the size-based condition and broadening the operative scope of the earlier notification.
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Exemption scope for tea under Central Excise expanded as packing-size restriction is removed, broadening application of the tariff exemption.
Amendment to the Central Excise exemption for tea deletes the words restricting the exemption to tea "packed in containers of content exceeding 20 kilograms," removing the size-based condition and broadening the operative scope of the earlier notification.
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