https://www.taxtmi.com/circulars?id=1190 Export cess on processed fruits and vegetables must not be collected more than once; double charging by treating the same item as both primary and processed is impermissible. The rule requires that cess be collected only once: under the primary-product cess framework if the item is a primary product, or under the processed-food export cess framework if the item is a processed product, and field formations must uniformly follow this practice. en-us Fri, 07 Jan 2000 00:00:00 +0530 Tue, 29 Jul 2025 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1190 Export cess on processed fruits and vegetables must not be collected more than once; double charging by treating the same item as both primary and processed is impermissible. The rule requires that cess be collected only once: under the primary-product cess framework if the item is a primary product, or under the processed-food export cess framework if the item is a processed product, and field formations must uniformly follow this practice. Circulars Customs Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1190