Circular No. 3/3/94-CX.6
dated 13/1/94


 Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs, New Delhi

Subject : Central Excise – Destruction of Tea Wastes – Reg.

I am directed to refer to Circular No. 16/89-CX.6 dated 7th March, 1989 (copy enclosed) whereby para 57 (d) of the Commodity Manual relating to Tea was amended.

2. It has been brought to the notice of the Board that tea Waste has been piling up and has assumed critical dimensions due to unwillingness of the Excise authorities to supervise destruction of tea waste or its conversion into compost in view of the abolition of Central Excise duty on tea.

3. The matter has been examined by the Board and it has been decided that since the Collection of cess on tea continues with the Central Excise Department, the Central Excise officers may continue the supervision of destruction of tea and issue Certificate of destruction of tea waste.  the procedure laid down in Circular No. 16/89-CX.6 dated 7th March, 1989 is again reiterated.

(Himanshu Gupta)
Under Secretary
Central Board of Excise & Customs.

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