https://www.taxtmi.com/caselaws?id=188694 Cess on imported natural rubber was examined under Section 12 of the Rubber Act read with Section 3 of the Customs Tariff Act, 1985. The Tribunal treated the issue as already settled by earlier decisions holding that cess was not applicable to imported rubber and followed that line of authority. It also noted that the contrary departmental clarification had been withdrawn, leaving no basis to sustain the levy on the imported goods. The result was that cess was held not leviable on the imported rubber and the appeals succeeded. en-us Tue, 14 Aug 2001 00:00:00 +0530 Tue, 13 Dec 2016 10:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188694 Cess on imported natural rubber was examined under Section 12 of the Rubber Act read with Section 3 of the Customs Tariff Act, 1985. The Tribunal treated the issue as already settled by earlier decisions holding that cess was not applicable to imported rubber and followed that line of authority. It also noted that the contrary departmental clarification had been withdrawn, leaving no basis to sustain the levy on the imported goods. The result was that cess was held not leviable on the imported rubber and the appeals succeeded. Case-Laws Customs Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188694