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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Entities Exempt from Excise Must Follow Central Excise Procedures for Cess under Khadi Act, per Section 3(2) Clarification.</h1> Doubts have arisen regarding whether entities exempt from excise duties under specific acts are required to follow Central Excise procedures when paying Cess under the Khadi and Other Handloom Industries Development Act, 1953. The Board has clarified that under Section 3(2) of this Act, Cess must be levied and collected in the same manner as excise duties. Consequently, all procedural provisions of the Central Excise Act and Rules, including licensing requirements, apply to Cess collection. Field formations are advised to ensure compliance with these requirements.