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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Cess on coir imposed under Coir Industries Act via central excise notification affecting coir fibre, yarn and products.</h1> A notification under the Coir Industries Act, 1953 (GSR 389(E) dated 01/05/85) imposes a cess under central excise on coir fibre, coir yarn and coir products, listing those goods in the schedules and prescribing a cess rate of 2.00 applicable to the specified items.

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