https://www.taxtmi.com/caselaws?id=183922 Tea exported under bond by Export-Oriented Units was treated as not prima facie liable to cess where a Ministry of Commerce notification under the Tea Act, read with the Central Excise framework, exempted Indian tea exported by EOUs from levy and collection of cess. The CBEC circular of 13-01-2006 also supported the view that goods exported under bond were not liable to cess when the levy was administered through Central Excise procedures. On that combined reading, complete waiver of pre-deposit was considered justified and recovery of the demanded cess was stayed pending the appeal. en-us Fri, 05 Oct 2007 00:00:00 +0530 Fri, 24 Jun 2016 17:45:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183922 Tea exported under bond by Export-Oriented Units was treated as not prima facie liable to cess where a Ministry of Commerce notification under the Tea Act, read with the Central Excise framework, exempted Indian tea exported by EOUs from levy and collection of cess. The CBEC circular of 13-01-2006 also supported the view that goods exported under bond were not liable to cess when the levy was administered through Central Excise procedures. On that combined reading, complete waiver of pre-deposit was considered justified and recovery of the demanded cess was stayed pending the appeal. Case-Laws Central Excise Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183922