Double cess liability: exporters may be charged both agricultural and processed-food export cess if an item is scheduled under both Acts. Where an export item is included in the schedules of both the Agricultural Produce Cess Act and the Agricultural and Processed Food Products Export Cess Act, each Act imposes an independent cess and both cesses may be levied on the same export; field formations are to finalize pending assessments reflecting that legal position and the earlier single-charge Circular is withdrawn.