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        Customs

        Regarding leviability of Cess on export of Lac/shellac.

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        Cess on lac/shellac exports no longer payable following repeal of the Produce Cess Act; field units to cease collection. Exports of lac and shellac are no longer subject to cess because the Produce Cess Act, which imposed that levy, has been repealed; authorities are to instruct field formations to stop demanding or collecting cess on such exports.
                          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 lac/shellac exports no longer payable following repeal of the Produce Cess Act; field units to cease collection.

                                Exports of lac and shellac are no longer subject to cess because the Produce Cess Act, which imposed that levy, has been repealed; authorities are to instruct field formations to stop demanding or collecting cess on such exports.


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