Regarding leviability of Cess on export of Lac/shellac.

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.... of Finance Department of Revenue Tax Research Unit *** New Delhi dated 26th July, 2011 To All Chief Commissioners of Customs / Customs (Prev.), All Chief Commissioners of Customs & Central Exc....

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....been examined. Exports of Lac/shellac were subject to Cess under 'The Produce Cess Act, 1966'. However, vide Produce Cess Laws (Abolition) Act, 2006, the said Produce Cess Act, 1966 has been repealed ....