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<h1>Appellate Tribunal rules no cess on imported rubber. Waiver granted, duty recovery stayed.</h1> <h3>CEAT LTD. Versus COMMISSIONER OF CUSTOMS, BANGALORE</h3> The Appellate Tribunal CESTAT, Bangalore ruled that cess is not leviable on imported natural rubber. The appellant was granted waiver of pre-deposit and ... Stay/Dispensation of pre-deposit - Demand - Cess The Appellate Tribunal CESTAT, Bangalore ruled that cess is not leviable on imported natural rubber. The appellant was granted waiver of pre-deposit and stay on recovery of the duty amount until the appeal is disposed of.