Amendments of the definition of tea waste

Circular No. 214/48/96-Central Excise

F.No. 262/3/95-CX-8

Government of India

Ministry of Finance

(Department of Revenue), New Delhi

Subject: Amendments of the definition of tea waste

Representations have been received from the Trade that Central Excise Field formations have been collecting cess on tea waste. Cess is leviable on all tea produced in the country under the provisions of Tea Act, 1953 and no cess is leviable on tea waste or sweepings collected in tea factories.

2. The matter has been examined by the Board and I am directed to say that no cess is to be collected on “tea waste” as defined under Section 25 of the Tea Act 1953.

3. Trade and Filed formations may be suitable informed.