The principal notification was published in the Gazette of India, Extraordinary, vide notification No.36/2001-CUS (N.T.), dated, the 3rd August, 2001 [S.O.748(E), dated, the 3rd August, 2001] and was last amended vide notification no.50/2004-Cus. (N.T.), dated the 12th April, 2004 [S.O.489(E), dated, the 12th April, 2004].
The undersigned is directed to refer to the Notification 76/86-CE dated 10.2.86 providing excise duty exemption to handicrafts’, and Board’s circular No. 773/6/2004-CX dated 28 th January, 2004 on the above subject. Certain doubts have been raised about the scope of the aforesaid circular.
I am directed to say that a number of representations have been received in the 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
