https://www.taxtmi.com/caselaws?id=87275 Cess under Section 12 of the Rubber Act, 1947 was confined to rubber produced in India, so imported natural rubber did not attract the levy. The Tribunal relied on clarifications issued by the Ministry of Finance and the Ministry of Commerce stating that the cess applied only to domestically produced rubber, and treated that administrative clarification as binding on customs authorities. The demand was therefore unsustainable and cess was not leviable on the imported goods. en-us Thu, 11 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87275 Cess under Section 12 of the Rubber Act, 1947 was confined to rubber produced in India, so imported natural rubber did not attract the levy. The Tribunal relied on clarifications issued by the Ministry of Finance and the Ministry of Commerce stating that the cess applied only to domestically produced rubber, and treated that administrative clarification as binding on customs authorities. The demand was therefore unsustainable and cess was not leviable on the imported goods. Case-Laws Customs Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87275