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        Central Excise

        CESS ON SUGAR

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        Cess on sugar funds development by levying excise on producers at a government specified per quintal rate. A statutory cess finances the Sugar Development Fund by levying excise on all sugar produced by sugar factories, with the Central Government empowered to notify the rate up to a ceiling of fifteen rupees per quintal; until notification the interim rate is fourteen per quintal.
                          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.

                                Cess on sugar funds development by levying excise on producers at a government specified per quintal rate.

                                A statutory cess finances the Sugar Development Fund by levying excise on all sugar produced by sugar factories, with the Central Government empowered to notify the rate up to a ceiling of fifteen rupees per quintal; until notification the interim rate is fourteen per quintal.


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