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of <h1>Cess under Rubber Act applies only to natural rubber, not synthetic; cess on imported synthetic rubber is unlawful</h1> The circular clarifies that cess under the Rubber Act, 1947, applies exclusively to natural rubber and not to synthetic rubber. Consequently, imposing cess as an additional duty on imported synthetic rubber is unlawful. The Customs Tariff Act, 1975, mandates additional duty equal to excise duty on similar domestic goods, but since cess is not applicable to synthetic rubber, its levy on imports is unwarranted. Authorities are instructed to cease such cess collection on imported synthetic rubber and to inform relevant field units accordingly.
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