2004 (6) TMI 382

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....Order per : S.L. Peeran, Member (J) (Oral)]. - For the purpose of hearing the appeal, the appellants is required to pre-deposit duty of Rs. 5,64,795/- . The question that arises for consideration in the appeal is as to whether cess is leviable on imported natural rubber. The learned Counsel has filed a set of citations wherein the Tribunal has held that cess is not leviable on imported rubber, w....