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<h1>CESTAT Bangalore: Imported rubber not subject to Cess</h1> The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant in a case concerning the levy of Cess on imported rubber. The Tribunal held that ... - The judgment by Appellate Tribunal CESTAT BANGALORE dealt with the levy of Cess on imported rubber. The appellant imported natural rubber and authorities demanded Cess, but the Tribunal ruled in favor of the appellant based on previous decisions stating that Cess should not be imposed on imported rubber. The appeals were allowed with consequential relief.