Exemption amendment: omission of a proviso clause modifies green tea exemption under Central Excise rules. The Central Government, under sub-rule (1) of rule 8 read with rule 96F of the Central Excise Rules, issues a targeted amendment to Notification No. 32/86-Central Excises by deleting clause (ii) from the proviso to that notification, thereby removing that specific proviso clause from the exemption framework applicable to green tea.
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Exemption amendment: omission of a proviso clause modifies green tea exemption under Central Excise rules.
The Central Government, under sub-rule (1) of rule 8 read with rule 96F of the Central Excise Rules, issues a targeted amendment to Notification No. 32/86-Central Excises by deleting clause (ii) from the proviso to that notification, thereby removing that specific proviso clause from the exemption framework applicable to green tea.
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