Cess on cashew kernel and lac established specifying tariff-based and per quintal levy under produce cess notification. Imposition of a cess under the Produce Cess framework fixes commodity-specific levy modalities and rates: cashew kernel is subject to a tariff-value-based percentage combined with a specific per quintal charge; lac and refuse lac are subject to fixed per quintal levies, establishing differentiated treatment by product and blending ad valorem and specific charging mechanisms.
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Provisions expressly mentioned in the judgment/order text.
Cess on cashew kernel and lac established specifying tariff-based and per quintal levy under produce cess notification.
Imposition of a cess under the Produce Cess framework fixes commodity-specific levy modalities and rates: cashew kernel is subject to a tariff-value-based percentage combined with a specific per quintal charge; lac and refuse lac are subject to fixed per quintal levies, establishing differentiated treatment by product and blending ad valorem and specific charging mechanisms.
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