Exemption from excise duty for cooperative and bought-leaf tea factories subject to undertakings, reporting and duty liability on breach. Exempts tea under sub-heading 0902.00 from excise duty where cleared by cooperative or bought-leaf factories, contingent on filing undertakings with the Assistant/Deputy Commissioner that supplier holdings do not exceed ten hectares (and for bought-leaf factories that at least two-thirds of green leaf is from such growers), submission of prescribed statements of accounts as proof of compliance, and liability to pay duty for any period where the undertaking is not satisfied; effective from 10th December, 1999 and later rescinded.
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 from excise duty for cooperative and bought-leaf tea factories subject to undertakings, reporting and duty liability on breach.
Exempts tea under sub-heading 0902.00 from excise duty where cleared by cooperative or bought-leaf factories, contingent on filing undertakings with the Assistant/Deputy Commissioner that supplier holdings do not exceed ten hectares (and for bought-leaf factories that at least two-thirds of green leaf is from such growers), submission of prescribed statements of accounts as proof of compliance, and liability to pay duty for any period where the undertaking is not satisfied; effective from 10th December, 1999 and later rescinded.
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