1999 (3) TMI 217 - AT - Customs

Summary

The judgment by Appellate Tribunal CEGAT, MADRAS (1999) stated that pre-deposit for appeal was required but waived due to a covered issue on levy of cess on imported rubber. The Ministry's circular on cess was withdrawn, and the Tribunal ruled that cess does not apply to imported rubber based on a previous decision. The impugned order was set aside, and the appeals were allowed.