https://www.taxtmi.com/caselaws?id=87215 The Jute Manufactures Cess Act, 1983 imposed cess on specified jute manufactures from the Act's commencement, and later framing of rules did not defer levy or collection because the statute itself incorporated the excise machinery for administration. Jute manufactures cleared for export remained subject to cess unless a specific exemption notification applied; export status alone did not create exemption. The demand was also within time on the stated chronology, as it was raised within the relevant period. The document therefore treats the levy as enforceable from commencement, export exemption as notification-dependent, and the demand as timely. en-us Wed, 23 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 15:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87215 The Jute Manufactures Cess Act, 1983 imposed cess on specified jute manufactures from the Act's commencement, and later framing of rules did not defer levy or collection because the statute itself incorporated the excise machinery for administration. Jute manufactures cleared for export remained subject to cess unless a specific exemption notification applied; export status alone did not create exemption. The demand was also within time on the stated chronology, as it was raised within the relevant period. The document therefore treats the levy as enforceable from commencement, export exemption as notification-dependent, and the demand as timely. Case-Laws Customs Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87215