https://www.taxtmi.com/caselaws?id=88370 Tea cess was held not leviable on tea waste because tea waste does not fall within the statutory definition of tea under Section 25 of the Tea Act, 1953. The Tribunal followed its earlier view on the scope of the definition and also noted the Board circular stating that no cess is to be collected on tea waste as so defined. The statutory levy could therefore not be extended to tea waste, and the Revenue's appeal failed, leaving the order in favour of the assessee undisturbed. en-us Wed, 18 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88370 Tea cess was held not leviable on tea waste because tea waste does not fall within the statutory definition of tea under Section 25 of the Tea Act, 1953. The Tribunal followed its earlier view on the scope of the definition and also noted the Board circular stating that no cess is to be collected on tea waste as so defined. The statutory levy could therefore not be extended to tea waste, and the Revenue's appeal failed, leaving the order in favour of the assessee undisturbed. Case-Laws Central Excise Wed, 18 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88370