Exemption for bulk-packed tea: duty waived where repacked tea is manufactured from previously duty-paid tea. Tea packed in containers exceeding twenty kilograms is exempt from the excise duty specified in the Tariff Schedule when it is manufactured from tea on which the appropriate excise duty has already been paid; the exemption is conferred under sub-rule (1) of rule 8 of the Central Excise Rules and applies where the product falls within the relevant tariff sub-heading.
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.
Exemption for bulk-packed tea: duty waived where repacked tea is manufactured from previously duty-paid tea.
Tea packed in containers exceeding twenty kilograms is exempt from the excise duty specified in the Tariff Schedule when it is manufactured from tea on which the appropriate excise duty has already been paid; the exemption is conferred under sub-rule (1) of rule 8 of the Central Excise Rules and applies where the product falls within the relevant tariff sub-heading.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
