https://www.taxtmi.com/caselaws?id=88325 Tea cess under the Tea Act, 1953 is not leviable on tea waste because the statutory definition does not include tea waste and the Board's circular s that no cess is to be collected on it. The dispute was confined to cess liability under the Tea Act and did not concern the excisability of the waste. The impugned order was held to be consistent with the statutory scheme and departmental instructions, so the Revenue's appeals failed. en-us Thu, 05 Feb 1998 00:00:00 +0530 Fri, 16 Sep 2011 18:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88325 Tea cess under the Tea Act, 1953 is not leviable on tea waste because the statutory definition does not include tea waste and the Board's circular s that no cess is to be collected on it. The dispute was confined to cess liability under the Tea Act and did not concern the excisability of the waste. The impugned order was held to be consistent with the statutory scheme and departmental instructions, so the Revenue's appeals failed. Case-Laws Customs Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88325