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        Central Excise

        Cess on Coffee

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        Cess on coffee applies under the Coffee Act to internal sale quota quantities and Board released surplus pool sales. Cess on coffee is imposed under the Coffee Act, 1942 on quantities permitted for internal sale by registered estates and on coffee released by the Board from the surplus pool for sale in India; levy rates are specified by the Ministry of Commerce notification and apply 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 coffee applies under the Coffee Act to internal sale quota quantities and Board released surplus pool sales.

                                Cess on coffee is imposed under the Coffee Act, 1942 on quantities permitted for internal sale by registered estates and on coffee released by the Board from the surplus pool for sale in India; levy rates are specified by the Ministry of Commerce notification and apply per quintal.


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