https://www.taxtmi.com/caselaws?id=90101 Tea waste was held not liable to cess under the Tea Act, 1953 because the statutory definition of "tea" in Section 3(n) did not include tea waste, and cess liability under Section 25 had to follow that definition. Reference to Heading 9.02 of the Central Excise Tariff Act was found inappropriate for fixing liability under the Tea Act, and a later clarificatory circular stating that no cess was payable on tea waste was treated as binding on the department. The refund claim was remanded for reconsideration under the amended unjust enrichment provisions in Section 11B of the Central Excise Act, 1944, including verification whether the incidence of cess had been passed on. en-us Wed, 20 May 1998 00:00:00 +0530 Mon, 03 Oct 2011 14:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90101 Tea waste was held not liable to cess under the Tea Act, 1953 because the statutory definition of "tea" in Section 3(n) did not include tea waste, and cess liability under Section 25 had to follow that definition. Reference to Heading 9.02 of the Central Excise Tariff Act was found inappropriate for fixing liability under the Tea Act, and a later clarificatory circular stating that no cess was payable on tea waste was treated as binding on the department. The refund claim was remanded for reconsideration under the amended unjust enrichment provisions in Section 11B of the Central Excise Act, 1944, including verification whether the incidence of cess had been passed on. Case-Laws Central Excise Wed, 20 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90101