Exemption of tea waste from excise duty requires effective denaturation approved by the Assistant Collector before removal. Tea waste under sub-heading 0902.29 is exempt from the whole excise duty specified in the Schedule provided the Assistant Collector of Central Excise is satisfied that, before removal from the factory, the tea waste has been effectively denatured by admixture with denaturants specified by him so as to render it unfit for human consumption.
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 of tea waste from excise duty requires effective denaturation approved by the Assistant Collector before removal.
Tea waste under sub-heading 0902.29 is exempt from the whole excise duty specified in the Schedule provided the Assistant Collector of Central Excise is satisfied that, before removal from the factory, the tea waste has been effectively denatured by admixture with denaturants specified by him so as to render it unfit for human consumption.
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