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    <title>1999 (8) TMI 979 - CESTAT CHENNAI</title>
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    <description>Cess under Section 12 of the Rubber Act was held not leviable on imported natural rubber because the issue was already covered by prior Tribunal rulings and the applicable departmental circular dated 22.7.97. Applying that settled ratio to the imports in question, the Tribunal found no basis to sustain the levy confirmed below. The impugned order was set aside, with consequential relief.</description>
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      <title>1999 (8) TMI 979 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=188693</link>
      <description>Cess under Section 12 of the Rubber Act was held not leviable on imported natural rubber because the issue was already covered by prior Tribunal rulings and the applicable departmental circular dated 22.7.97. Applying that settled ratio to the imports in question, the Tribunal found no basis to sustain the levy confirmed below. The impugned order was set aside, with consequential relief.</description>
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