https://www.taxtmi.com/caselaws?id=793514 Sugar cess was not payable on sugar actually exported out of India because the relevant notifications and circulars exempted export clearances. The Tribunal relied on the Ministry of Food notification, the CBIC circular, and its earlier decision on the same issue to hold that the levy did not survive for exported sugar. The demand, interest, and penalty could not be sustained. en-us Wed, 17 Jun 2026 00:00:00 +0530 Thu, 18 Jun 2026 08:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793514 Sugar cess was not payable on sugar actually exported out of India because the relevant notifications and circulars exempted export clearances. The Tribunal relied on the Ministry of Food notification, the CBIC circular, and its earlier decision on the same issue to hold that the levy did not survive for exported sugar. The demand, interest, and penalty could not be sustained. Case-Laws Central Excise Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793514