Cess on vegetable oils remains payable for Free Trade Zone clearances and exports absent required notifications, no rebate allowed. Cess on vegetable oils produced in Free Trade Zones is leviable on clearances to the Domestic Tariff Area and on exports because no exemption notification has been issued; similarly, no rebate of cess on exported vegetable oils is admissible and export under bond without payment of cess is not permissible.