https://www.taxtmi.com/caselaws?id=335870 Rubber cess was held not leviable on imported natural rubber where the demand was raised in the manner adopted by Revenue. The Tribunal followed its earlier rulings that cess under the Rubber Act is not recoverable on such imports on the stated basis, and found the demand unsustainable. It also noted that the position under the Advance Authorisation Scheme supported the assessee's stand. The impugned demand was therefore rejected as lacking merit. en-us Tue, 29 Nov 2016 00:00:00 +0530 Tue, 20 Dec 2016 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335870 Rubber cess was held not leviable on imported natural rubber where the demand was raised in the manner adopted by Revenue. The Tribunal followed its earlier rulings that cess under the Rubber Act is not recoverable on such imports on the stated basis, and found the demand unsustainable. It also noted that the position under the Advance Authorisation Scheme supported the assessee's stand. The impugned demand was therefore rejected as lacking merit. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335870