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    <description>Amendment inserts a rebate for the whole of additional duty of excise paid on tea exported to any country except Nepal and Bhutan, and adds an explanation that the additional duty levied under the Finance Bill provision has the force of law by virtue of a Provisional Collection of Taxes Act declaration.</description>
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      <description>Amendment inserts a rebate for the whole of additional duty of excise paid on tea exported to any country except Nepal and Bhutan, and adds an explanation that the additional duty levied under the Finance Bill provision has the force of law by virtue of a Provisional Collection of Taxes Act declaration.</description>
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