https://www.taxtmi.com/caselaws?id=172081 Menthol crystals exported by the assessee were treated as liable to cess under the Spices Cess Act, 1986 because the statutory definition of spices in the Spices Board Act, 1986 was read as including mint in any form, including mixtures where spice content is predominant. Classification of menthol crystals under Chapter 29 of the Customs Tariff Act, 1975 was held irrelevant to cess liability, as the tariff entry did not control the levy under the cess legislation. The plea based on repeal of the Spices Cess Act, 1986 was rejected because the repeal was not retrospective, and accrued liability remained enforceable. en-us Thu, 26 Sep 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172081 Menthol crystals exported by the assessee were treated as liable to cess under the Spices Cess Act, 1986 because the statutory definition of spices in the Spices Board Act, 1986 was read as including mint in any form, including mixtures where spice content is predominant. Classification of menthol crystals under Chapter 29 of the Customs Tariff Act, 1975 was held irrelevant to cess liability, as the tariff entry did not control the levy under the cess legislation. The plea based on repeal of the Spices Cess Act, 1986 was rejected because the repeal was not retrospective, and accrued liability remained enforceable. Case-Laws Customs Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172081