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    <title>Exempts goods falling under heading No.09.02 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)</title>
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    <description>Green tea under heading No.09.02 is exempted from the additional excise duty under section 157 of the Finance Act, 2003 subject to conditions: manufacturers must file stipulated undertakings with the Assistant or Deputy Commissioner of Central Excise; co-operative factories must source green leaf only from growers not exceeding ten hectares, be registered with the State Registrar of Co-operative Societies, and submit annual statements of accounts; bought-leaf factories must procure a prescribed majority of green leaf from growers with holdings not exceeding ten hectares, demonstrate prior operation, submit annual accounts, and are liable to repay the additional duty for non-compliance.</description>
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    <pubDate>Wed, 14 May 2003 00:00:00 +0530</pubDate>
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      <title>Exempts goods falling under heading No.09.02 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)</title>
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      <description>Green tea under heading No.09.02 is exempted from the additional excise duty under section 157 of the Finance Act, 2003 subject to conditions: manufacturers must file stipulated undertakings with the Assistant or Deputy Commissioner of Central Excise; co-operative factories must source green leaf only from growers not exceeding ten hectares, be registered with the State Registrar of Co-operative Societies, and submit annual statements of accounts; bought-leaf factories must procure a prescribed majority of green leaf from growers with holdings not exceeding ten hectares, demonstrate prior operation, submit annual accounts, and are liable to repay the additional duty for non-compliance.</description>
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      <pubDate>Wed, 14 May 2003 00:00:00 +0530</pubDate>
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