[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
May 14, 2003
Notification No. 78/2003-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tea and tea waste, when imported into India, from so much of the additional duty leviable thereon under sub- section (1) of section 3 of the Customs Tariff Act, 1975 ( 51 of 1975 ) as is equivalent to the additional duty of excise leviable thereon under section 157 of the Finance Act, 2003 (32 of 2003).
Deputy Secretary to the Government of India