1997 (9) TMI 203

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..... : V.P. Gulati, Vice President]. These appeals involve a common issue and therefore these are taken-up together for disposal. 2. The issue involved in this case relates to levy of Cess under Section 12 of the Rubber Act, 1947. The appellants have imported Natural Rubber and the authorities have demanded Cess, in respect of the same under the said Act referred above. 3. The learned represe .....

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..... er :- Sir, I am directed to say that it has come to the notice of the Board that Tyre Companies are facing difficulties at the time of clearance of imported natural rubber due to the insistance by the Customs Authorities for payment of Cess. 2. The matter was taken-up with Ministry of Commerce, who have clarified that under Section 12 of the Rubber Act, 1947 cess is levied on rubber produced .....

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..... d in India and not on rubber imported. It is requested that necessary instructions/clarification may 2. kindly be issued to Customs/Port authorities in this regards at the earliest, under intimation to this Ministry. Sd/- (Prabhat Singh) Under Secretary to the Govt. of India The instructions as given by the Ministry of Finance are binding on the authorities as held by the .....

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