2003 (9) TMI 457 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Bangalore upheld the decision to levy cess on export of spice oils and oleoresins under the Spices Cess Act, 1986. The appellant's request for exemption during a specific period was denied as no exemption notification was in force at that time. The appeal was dismissed as the authorities were justified in confirming the demand.