https://www.taxtmi.com/caselaws?id=371031 Tea cess, collected as duty of excise under the Tea Act, 1953, was held not payable on tea exported under bond by DTA units after the Section 37B order dated 13.01.2006. The order was read as a uniform clarification that duties of excise and allied cesses were not required to be paid on export under bond, and its list of covered levies was treated as illustrative, not exhaustive. Earlier circulars, the EOU-DTA distinction drawn below, and the general Supreme Court ruling on tea cess chargeability did not override that later clarification. The demand and appellate order were therefore unsustainable. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371031 Tea cess, collected as duty of excise under the Tea Act, 1953, was held not payable on tea exported under bond by DTA units after the Section 37B order dated 13.01.2006. The order was read as a uniform clarification that duties of excise and allied cesses were not required to be paid on export under bond, and its list of covered levies was treated as illustrative, not exhaustive. Earlier circulars, the EOU-DTA distinction drawn below, and the general Supreme Court ruling on tea cess chargeability did not override that later clarification. The demand and appellate order were therefore unsustainable. Case-Laws Central Excise Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371031