Cess liability on tea waste: export-bound clearances without excise duty still attract cess absent a specific rules exemption. An exemption notification under the Central Excise Act does not ipso facto exempt goods from cess; cess is leviable unless specifically exempted under the Central Excise Rules, 1944. A separate notification under the rules is required to permit clearance of tea waste without payment of cess; since no such notification under Rule 191B exists, cess is payable on tea waste cleared under bond without Central Excise duty.
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 liability on tea waste: export-bound clearances without excise duty still attract cess absent a specific rules exemption.
An exemption notification under the Central Excise Act does not ipso facto exempt goods from cess; cess is leviable unless specifically exempted under the Central Excise Rules, 1944. A separate notification under the rules is required to permit clearance of tea waste without payment of cess; since no such notification under Rule 191B exists, cess is payable on tea waste cleared under bond without Central Excise duty.
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