https://www.taxtmi.com/caselaws?id=83076 Cess under the Spices Board Act, 1986 was held not leviable on Green Pepper in Brine because the Tribunal treated it as outside the scope of "spice" for levy purposes. The Tribunal relied on its earlier binding view on the same question and on Notification No. S.O. 771(E) dated 16 October 1992, which added "Green Pepper in Brine" to the relevant schedule under the export development legislation. On that basis, Green Pepper in Brine could not be subjected to cess, and the issue was decided against the Revenue. en-us Mon, 21 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:14:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83076 Cess under the Spices Board Act, 1986 was held not leviable on Green Pepper in Brine because the Tribunal treated it as outside the scope of "spice" for levy purposes. The Tribunal relied on its earlier binding view on the same question and on Notification No. S.O. 771(E) dated 16 October 1992, which added "Green Pepper in Brine" to the relevant schedule under the export development legislation. On that basis, Green Pepper in Brine could not be subjected to cess, and the issue was decided against the Revenue. Case-Laws Customs Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83076