Regarding leviability of Cess on export of Lac/shellac. - Customs - 32 /2011-Customs

Circular No. 32 /2011-Customs F. No. 341/26/2011-TRU Government of India Ministry of Finance Department of Revenue Tax Research Unit *** New Delhi dated 26 th July, 2011 To All Chief Commissioners of Customs / Customs (Prev.), All Chief Commissioners of Customs Central Excise, All Commissioners of Customs / Customs (Prev.), All Commissioners of Customs Central Excise, All Director Generals under CBEC. Subject: Leviability of Cess on export of Lac/shellac - regarding Sir / Madam, Representations have been received from Trade and Industry stating that they are being required to pay Cess on Lac/Shellac at the time of export of such goods. 2. The matter has 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 However, vide Produce Cess Laws (Abolition) Act, 2006, the said Produce Cess Act, 1966 has been repealed w.e.f 25 th September, 2006. Thus, a Cess under this Act is no longer required to be paid on exports of Lac/shellac. 3. Suitable instructions may accordingly be given to the field formations under your charge. Yours faithfully, Limatula Yaden Director (TRU)