Cess on jute manufactures: duty rates set with a prescribed maximum and a currently reduced rate until revised. Cess applies to specified jute manufacture articles with a prescribed maximum ad valorem rate and a lower actual ad valorem rate to be collected until the Central Government specifies a different rate; the schedule lists the covered products and records the amendment effected by the Manufacture Cess (Amendment) Act, 2002.
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Provisions expressly mentioned in the judgment/order text.
Cess on jute manufactures: duty rates set with a prescribed maximum and a currently reduced rate until revised.
Cess applies to specified jute manufacture articles with a prescribed maximum ad valorem rate and a lower actual ad valorem rate to be collected until the Central Government specifies a different rate; the schedule lists the covered products and records the amendment effected by the Manufacture Cess (Amendment) Act, 2002.
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