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NOTIFICATION UNDER RULE 96F
In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, read with rule 96F of the said Rules, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 303/83-Central Excises, dated the 31st December, 1983, the Central Government hereby exempts tea falling under sub-heading No. 0902.19 or 0902.29 or 0902.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and produced in the zone mentioned in column (1) of the Table annexed hereto from so much of the duty of excise leviable thereon under section 3 of the Central Excise Act, 1944 (1 of 1944) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.
(iii) where the tea manufactured
in a factory owned by a co-operative society registered under any law relating
to co-operative societies is assessed according to the rate specified in
column (3) of the said Table, the duty leviable on such tea shall -
(b) in respect of other areas, be reduced by ten per cent of such rate;
subject to the conditions that -
(2) that the green leaf is not purchased by such co-operative society from any grower who has a holding exceeding 10 hectares under cultivation of tea plants.
(b) in respect of other areas, be reduced by ten per cent of such rate.
Explanation. - For the purpose of this notification, the expression "bought-leaf factory" means a tea factory which has purchased not less than two-thirds of its green-leaf from outside sellers during the financial year 1983-84 and in the financial year immediately preceding that in which the duty is levied.
3. This notification shall come into force on the 28th day of February, 1986.