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        Customs

        No Cess on imported Synthetic rubber

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        Cess on imported synthetic rubber is impermissible as additional customs duty; cess applies only to natural rubber. Levy of cess as an additional customs duty on imported synthetic rubber is not permitted because the statutory cess under the Rubber Act is confined to natural rubber; treating that cess as an additional duty on imports lacks legal foundation and is improper, and field formations must be instructed to cease such collections.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Cess on imported synthetic rubber is impermissible as additional customs duty; cess applies only to natural rubber.

                                Levy of cess as an additional customs duty on imported synthetic rubber is not permitted because the statutory cess under the Rubber Act is confined to natural rubber; treating that cess as an additional duty on imports lacks legal foundation and is improper, and field formations must be instructed to cease such collections.


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