https://www.taxtmi.com/caselaws?id=54050 Tea cess under the Tea Act was treated as a one-time levy at the stage of production from tea leaves, because the statutory definition of tea covers the plant and all commercially known tea made from its leaves. On that construction, cess under Section 25 attaches when tea is first manufactured, not again on black tea cleared after duty-paid tea had already suffered cess. A later exemption notification dated 11-11-1999 could not enlarge the charging provision or sustain a demand for an earlier period not covered by the statute. The demand for cess on black tea cleared during the prior period was therefore unsustainable. en-us Fri, 27 May 2005 00:00:00 +0530 Sat, 16 Oct 2010 16:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54050 Tea cess under the Tea Act was treated as a one-time levy at the stage of production from tea leaves, because the statutory definition of tea covers the plant and all commercially known tea made from its leaves. On that construction, cess under Section 25 attaches when tea is first manufactured, not again on black tea cleared after duty-paid tea had already suffered cess. A later exemption notification dated 11-11-1999 could not enlarge the charging provision or sustain a demand for an earlier period not covered by the statute. The demand for cess on black tea cleared during the prior period was therefore unsustainable. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54050