Regarding Central Excise duty on packed tea during the period 02/06/1998 to 23/06/1998

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Full Text of the Document

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....Board seeking a clarification whether tea packed in containers of capacity more than 20 kgs. was leviable to Central Excise duty during the period 2.6.98 to 23.6.98. Prior to 2.6.1998 tea was exempt from Central Excise duty, vide Notification no. 05/98-CE dated 2.6.98 duty of 8% was levied on tea put up in unit containers bearing a brand name and the other tea was subjected to Nil rate of duty. Th....