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    <title>Exporters of tea under bond not required to pay Tea Cess u/s 25 of the Tea Act, 1953.</title>
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    <description>Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under Section 25 of the Tea Act, 1953? - Held no</description>
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