Levy of Cess on imported sugar - clarification reg

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..... on imported sugar, came to be examined in the Board in the context of references received from some Commissioners of Customs as also some trade interests. 2. It is seen that the Additional Customs duty on the import of sugar is exempt by virtue of Notification No. 11/97-Cus. The Additional Customs duty is equivalent to total amount of Central Excise duty which includes Cess leviable under .....

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..... and once exemption is issued under the said Section it would have the effect of exempting the goods both from Central Excise duty as well as Cess. Thus, no separate exemption from Cess need be issued under the Sugar Cess Act. 3. I am directed to convey the above view of the Board and to request you to finalise all pending cases in accordance therewith. Sd/- (N.K. Sinha) Und .....

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