Collection of Double Cess on exports of agro products - Regarding

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....ject : Collection of Double Cess on exports of agro products - Regarding I am directed to state that Central Board of Excise & Customs vide Circular No. 3/2000, dated 7-1-2000 issued from F.No. 572/4/99-LC, [2000 (115) E.L.T. T68] had clarified that Cess on export products is to be charged only once, i.e., if the item is a primary product, the Cess should be collected under the Agricultural Pro....

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....as follows : - 'We have examined the issue, it appears that the purpose of collection of cess in the nature of a Custom Duty on Export of the Scheduled articles under the Agricultural Produce Cess Act, 1940, is to make better financial provision for ICAR for carrying out of its objectives. But the purpose of collection of cess in the nature of Customs Duty on Export of the Scheduled Products....