Circular No. 489/55/99-CX I am directed to say after the imposition of Central Excise duty @ Rs. 2 per Kg. on bulk tea, problem of granting of rebate to the merchant exporters has arisen, especially those who purchased the tea from the market or in public auction and export after blending/packaging the same. The problem has now been sorted out by declaration of All Industry Rate of Drawback under sub-serial Number 0921 @Rs. 2 per Kg. (All Central Excise) [to the extent of in digenous proportion] with effect from 1-6-1999, prospectively.
