Amends Notification No. 32/86-C.E. - Tea - 241/87 - Central Excise - Tariff

Amends Notification No. 32/86-C.E. - Tea Notification No. 241/87-C.E. Dated 29-10-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 32/86-Central Excises, dated the 10th February, 1986, namely :- In the said notification, in the proviso, in clause (iv), for the Explanation, the following Explanation shall be substituted, namely :- "Explanation. - For the purposes of this notification, the expression "bought-leaf factory" means a tea factory which - (i) has worked for atleast six months, during the financial year immediately preceding the financial year in which the duty is levied; and (ii) has purchased not less than two-thirds of the green leaf processed by the factory in the preceding financial year from any grower who has a holding not exceeding 10 hectares of land under cultivation of tea plants."