Cess on tea: differentiated levy rates prescribed with certain category exemptions maintained and commencement specified. The Central Government, invoking sub-section (1) of section 25 of the Tea Act, prescribes two differentiated cess rates on tea: a lower rate for tea produced in specified sub-divisions and a higher rate for all other teas, with certain localities expressly excluded from the lower-rate area. The notification continues pre-existing category-based exemptions and states the commencement date for the levy.
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Provisions expressly mentioned in the judgment/order text.
Cess on tea: differentiated levy rates prescribed with certain category exemptions maintained and commencement specified.
The Central Government, invoking sub-section (1) of section 25 of the Tea Act, prescribes two differentiated cess rates on tea: a lower rate for tea produced in specified sub-divisions and a higher rate for all other teas, with certain localities expressly excluded from the lower-rate area. The notification continues pre-existing category-based exemptions and states the commencement date for the levy.
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