https://www.taxtmi.com/caselaws?id=757141 Sugar cess is treated as duty of excise under the Sugar Cess Act, 1982, and Section 3(4) applies the Central Excise Act, 1944 and related rules to levy, collection, refund and exemption. On that basis, the export exemption available under Notification No. 42/2001-CE (NT) extends to sugar cess as well. The Tribunal followed its coordinate decisions holding that sugar cess does not lose its excise character merely because it is described as a cess. Accordingly, sugar cess was held not payable on export of sugar under the notification, and the demand could not be sustained. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 16 Aug 2024 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757141 Sugar cess is treated as duty of excise under the Sugar Cess Act, 1982, and Section 3(4) applies the Central Excise Act, 1944 and related rules to levy, collection, refund and exemption. On that basis, the export exemption available under Notification No. 42/2001-CE (NT) extends to sugar cess as well. The Tribunal followed its coordinate decisions holding that sugar cess does not lose its excise character merely because it is described as a cess. Accordingly, sugar cess was held not payable on export of sugar under the notification, and the demand could not be sustained. Case-Laws Central Excise Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757141