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Sugar Cess Act, 1982 - Exemption of Cess on Sugar to be exported - Central Excise - 10/93-CX.8Extract Sugar Cess Act, 1982 - Exemption of Cess on Sugar to be exported Circular No. 10/93-CX.8 Dated 1-9-1993 [From F.No.261/12/42/92-CX.8] Government of India Central Board of Excise Customs New Delhi Subject : Sugar Cess Act, 1982 - Exemption of Cess on Sugar to be exported. NOTIFICATION In exercise of the powers conferred by sub-section (4) of Section 3 of the Sugar Cess Act, 1982 (3 of 1982), the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts the duty of excise, leviable under sub-section (1) of Section 3 of the said Act, on sugar exported out of India, with immediate effect.
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