Cess on sugar applicability confirmed; domestic production subject to levy, exports exempted under notification and law. Cess on sugar is leviable on sugar produced by factories in India under the statutory cess framework as a per quintal levy directed to the sugar development fund and collected as a form of central excise; domestic production is subject to the prescribed per quintal charge, while sugar exported out of India is wholly exempt pursuant to the cited notification.
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 applicability confirmed; domestic production subject to levy, exports exempted under notification and law.
Cess on sugar is leviable on sugar produced by factories in India under the statutory cess framework as a per quintal levy directed to the sugar development fund and collected as a form of central excise; domestic production is subject to the prescribed per quintal charge, while sugar exported out of India is wholly exempt pursuant to the cited notification.
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