https://www.taxtmi.com/caselaws?id=80623 Cess under the Vegetable Oils Cess Act, 1983 was held validly leviable even before the National Oilseeds and Vegetable Oils Development Board Act, 1983 commenced, because the charging provision in the cess Act itself created the levy and the later borrowing of a definition did not suspend it. The cess also applied to crude vegetable oil produced from oilseeds, since the statutory exclusion covered only processed oil after recovery. On that basis, the levy was upheld and the refund claim failed. en-us Tue, 17 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80623 Cess under the Vegetable Oils Cess Act, 1983 was held validly leviable even before the National Oilseeds and Vegetable Oils Development Board Act, 1983 commenced, because the charging provision in the cess Act itself created the levy and the later borrowing of a definition did not suspend it. The cess also applied to crude vegetable oil produced from oilseeds, since the statutory exclusion covered only processed oil after recovery. On that basis, the levy was upheld and the refund claim failed. Case-Laws Central Excise Tue, 17 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80623