2003 (3) TMI 482

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....he Appellant. Shri J.R. Madhiam, JDR, for the Respondent. [Order per :  Archana Wadhwa, Member (J)]. -  After hearing both sides, we find that the short issue involved in the present appeal is as to whether Tea including Tea Bags and Tea Waste put up in unit containers bearing brand name, which was made dutiable from 2-6-98 by the Union Government's Budget, 1998-99, was leviable....

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....gs during the period from 2-6-98 to 23-6-98, was the subject matter. The Hon'ble High Court in the said Order has held as under :- "It has been found that there was no tax on tea removed in tea chests or gunny bags and as such tea does not come within the sweep 'tea put up in unit container with brand name.' On the basis of the materials and discussions held above, I hold as follows : (1)....

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....on bulk tea removed in container like tea chest and gunny bags etc. It is also to be noted that the exemption notification which has been issued is absolutely irrelevant in view of the decision arrived at in this case that there was no tax on tea removed/sold in tea chest and gunny bags etc. by the garden. As there was no tax on such things, the question of granting exemption does not arise and it....