https://www.taxtmi.com/caselaws?id=123829 Rubber cess on imported natural rubber latex was examined in light of Section 28(2) of the Customs Act and Section 12 of the Rubber Act, 1947. The Tribunal noted competing views, but followed the later Supreme Court-approved position that additional duty of customs under Section 3 of the Customs Tariff Act could not validly support the cess demand on imported rubber. On that binding legal position, the demand was treated as unsustainable and the cess levy on the import was held illegal. en-us Thu, 17 Jul 2008 00:00:00 +0530 Mon, 04 Sep 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123829 Rubber cess on imported natural rubber latex was examined in light of Section 28(2) of the Customs Act and Section 12 of the Rubber Act, 1947. The Tribunal noted competing views, but followed the later Supreme Court-approved position that additional duty of customs under Section 3 of the Customs Tariff Act could not validly support the cess demand on imported rubber. On that binding legal position, the demand was treated as unsustainable and the cess levy on the import was held illegal. Case-Laws Customs Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123829