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    <description>Tea waste under sub-heading 0902.29 is exempt from the whole excise duty specified in the Schedule provided the Assistant Collector of Central Excise is satisfied that, before removal from the factory, the tea waste has been effectively denatured by admixture with denaturants specified by him so as to render it unfit for human consumption.</description>
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      <description>Tea waste under sub-heading 0902.29 is exempt from the whole excise duty specified in the Schedule provided the Assistant Collector of Central Excise is satisfied that, before removal from the factory, the tea waste has been effectively denatured by admixture with denaturants specified by him so as to render it unfit for human consumption.</description>
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