Cess on marine exports imposed under the Marine Products Export Development Authority Act as a central excise levy. A statutory cess is imposed on exported marine products under the Marine Products Export Development Authority Act, 1972 by notification GSR 495 (E), administered as a central excise charge and specified in the schedule for marine products which are exported.
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Provisions expressly mentioned in the judgment/order text.
Cess on marine exports imposed under the Marine Products Export Development Authority Act as a central excise levy.
A statutory cess is imposed on exported marine products under the Marine Products Export Development Authority Act, 1972 by notification GSR 495 (E), administered as a central excise charge and specified in the schedule for marine products which are exported.
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