https://www.taxtmi.com/circulars?id=1134 The Board concluded that an exemption issued in respect of Additional Customs duty under the Customs Tariff framework operates to exempt imported sugar both from Central Excise duty and from the cess, so no separate exemption under the Sugar Cess Act is necessary; pending cases should be finalised accordingly. en-us Mon, 19 Apr 1999 00:00:00 +0530 Tue, 05 Aug 2025 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1134 The Board concluded that an exemption issued in respect of Additional Customs duty under the Customs Tariff framework operates to exempt imported sugar both from Central Excise duty and from the cess, so no separate exemption under the Sugar Cess Act is necessary; pending cases should be finalised accordingly. Circulars Customs Mon, 19 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1134