Levy of Cess on imported sugar - clarification reg

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Full Text of the Document

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....ontext of references received from some Commissioners of Customs as also some trade interests. 2. It is seen that the Additional Customs duty on the import of sugar is exempt by virtue of Notification No. 11/97-Cus. The Additional Customs duty is equivalent to total amount of Central Excise duty which includes Cess leviable under the Cess Act. As the Additional Customs Duty stands exempted, one ....