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of <h1>Cess on Agro Exports Clarified: Charge Once Per Product Type; Circular No. 3/2000 Withdrawn After Legal Review.</h1> The Central Board of Excise & Customs clarifies that cess on agro product exports should be charged only once, based on whether the product is primary or processed. However, following the repeal of the Agricultural Produce Cess Act, 1940, and the Agricultural & Processed Food Products Export Cess Act, 1985, the Ministry of Agriculture, in consultation with the Ministry of Law & Justice, confirmed that cess can be imposed under both Acts if applicable. Consequently, instructions are issued to finalize pending cases accordingly, and Circular No. 3/2000 is withdrawn.
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