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        Case ID :
        Central Excise

        Amendment to Notification No. 197/62-C.E., on exports of tea from a factory - 015/88 - Central Excise - Tariff

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        Rebate restriction for exported tea: applies only if excise duty paid after specified date and exported directly. Amendment replaces the Table entries for S. No. 8: column (4) now reads 'The whole', and column (5) limits the rebate to tea for which excise duty was paid on or after a specified date and which is exported directly from a factory or warehouse.
                          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.

                                Rebate restriction for exported tea: applies only if excise duty paid after specified date and exported directly.

                                Amendment replaces the Table entries for S. No. 8: column (4) now reads "The whole", and column (5) limits the rebate to tea for which excise duty was paid on or after a specified date and which is exported directly from a factory or warehouse.


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