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<h1>Appellate Tribunal rules no cess on imported rubber, waives pre-deposit requirement for appeal</h1> The Appellate Tribunal CEGAT, MADRAS waived the pre-deposit requirement for appeal due to a covered issue on levy of cess on imported rubber. The Tribunal ... Cess The judgment by Appellate Tribunal CEGAT, MADRAS (1999) stated that pre-deposit for appeal was required but waived due to a covered issue on levy of cess on imported rubber. The Ministry's circular on cess was withdrawn, and the Tribunal ruled that cess does not apply to imported rubber based on a previous decision. The impugned order was set aside, and the appeals were allowed.
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