Exemption from additional duty of excise removes additional excise liability on tea and tea waste; later rescinded. Exempts tea and tea waste from the whole of the additional duty of excise leviable under the Finance Act, 2003 by exercise of powers under section 5A of the Central Excise Act; the exemption was effected by statutory notification and was subsequently rescinded by a later notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption from additional duty of excise removes additional excise liability on tea and tea waste; later rescinded.
Exempts tea and tea waste from the whole of the additional duty of excise leviable under the Finance Act, 2003 by exercise of powers under section 5A of the Central Excise Act; the exemption was effected by statutory notification and was subsequently rescinded by a later notification.
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