https://www.taxtmi.com/caselaws?id=192395 The Madras HC held that earlier rulings barring levy of cess under the Rubber Act on imported rubber did not prevent the revenue from issuing a show cause notice for additional duty under the independent charging provision in Section 3(1) of the Customs Tariff Act, 1975. It further held that the levy under Section 12(1) of the Rubber Act, treated as a duty of excise on rubber produced in India, could be used as the measure for computing additional duty on imported natural rubber. The writ challenge to the proposed levy therefore failed, and the notice was upheld. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 29 May 2017 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192395 The Madras HC held that earlier rulings barring levy of cess under the Rubber Act on imported rubber did not prevent the revenue from issuing a show cause notice for additional duty under the independent charging provision in Section 3(1) of the Customs Tariff Act, 1975. It further held that the levy under Section 12(1) of the Rubber Act, treated as a duty of excise on rubber produced in India, could be used as the measure for computing additional duty on imported natural rubber. The writ challenge to the proposed levy therefore failed, and the notice was upheld. Case-Laws Customs Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192395