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of <h1>Exemption for Certain Tea Products from Excise Duty Under Central Excise Act 1944, Notification No. 41/99-CE</h1> Notification No. 41/99-CE, dated November 26, 1999, exempts certain tea products from excise duty under the Central Excise Act, 1944. This applies to tea cleared by co-operative society factories and bought leaf factories from December 10, 1999, to March 31, 2000, and in subsequent financial years. To qualify, manufacturers must file undertakings with the Central Excise authorities, ensuring compliance with conditions such as sourcing green leaf from growers with holdings not exceeding ten hectares. Failure to meet these conditions results in liability for excise duty. The notification was rescinded by Notification No. 17/2003-CE on March 1, 2003.
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