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Issues: Whether cess under Section 12 of the Rubber Act, 1947 was leviable on imported natural rubber.
Analysis: The levy under Section 12 was examined in the light of the clarifications issued by the Ministry of Finance and the Ministry of Commerce, both of which stated that cess under the Rubber Act is attracted only on rubber produced in India and not on rubber imported. The Tribunal also treated the administrative clarification as binding on the customs authorities.
Conclusion: Cess was not leviable on imported natural rubber, and the demand was unsustainable.
Ratio Decidendi: Where the relevant statutory levy is confined to rubber produced in India, imported rubber does not attract cess under Section 12 of the Rubber Act, 1947.
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