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    <title>Tea Duty Introduced in 1999: No Duty Demands for Pre-Midnight Clearances.</title>
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    <description>Tea was &#039;nil&#039; rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the appellants before midnight, no demand can be raised - AT</description>
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      <description>Tea was &#039;nil&#039; rate of duty prior to 27.02.1999 - By Finance Bill, 1999, duty was imposed, which would be forced into law on the midnight - the clearances made by the appellants before midnight, no demand can be raised - AT</description>
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