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Issues: Whether additional duty of customs equal to rubber cess was leviable on import of natural rubber.
Analysis: The dispute was held to be covered by a Larger Bench decision which had determined that, under Section 2 of the Rubber Act, 1947, cess is leviable on imported rubber as well. In view of that binding view, the appeals did not survive on merits.
Conclusion: The levy of cess on imported natural rubber was upheld and the challenge failed.
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