https://www.taxtmi.com/caselaws?id=43006 A special cess imposed under the Jute Manufactures Cess Act, 1983 was treated as an independent levy, not covered by an earlier export-oriented exemption from excise and other central levies. Section 3(4) was held to incorporate only the machinery for levy and collection under the Central Excises and Salt Act, 1944, and not to import exemption notifications issued under that Act. The Court also held that exemption could not be extended by implication to a later statutory cess, Rule 3 did not enlarge the statutory charge, and promissory estoppel could not bar a legislative levy. The cess was therefore payable and the claimed exemption was unavailable. en-us Tue, 09 Jul 1985 00:00:00 +0530 Tue, 15 Jun 2010 15:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43006 A special cess imposed under the Jute Manufactures Cess Act, 1983 was treated as an independent levy, not covered by an earlier export-oriented exemption from excise and other central levies. Section 3(4) was held to incorporate only the machinery for levy and collection under the Central Excises and Salt Act, 1944, and not to import exemption notifications issued under that Act. The Court also held that exemption could not be extended by implication to a later statutory cess, Rule 3 did not enlarge the statutory charge, and promissory estoppel could not bar a legislative levy. The cess was therefore payable and the claimed exemption was unavailable. Case-Laws Central Excise Tue, 09 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43006