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<h1>Imported sugar exempt from cess under Customs Tariff Act's Additional Customs duty exemption, no separate Sugar Cess Act exemption needed</h1> The government clarified that cess is not leviable on imported sugar due to an exemption granted under the Customs Tariff Act for Additional Customs duty, which includes both Central Excise duty and cess. Although exemption from Central Excise duty does not automatically exempt cess, the exemption on Additional Customs duty effectively exempts imported sugar from cess without requiring a separate exemption under the Sugar Cess Act. Customs authorities are instructed to finalize pending cases accordingly.