Export Cess – processed & primary fruits & vegetables clarification reg

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..... ts vegetables clarification reg. Board has received various reports from field formations that divergent practices are being followied by different Customs Houses with regard to collection of Export Cess on export of Gherkins, processed in Brine/Acetic Acid/Vinegar. The same practice is also being followed in respect of other processed food products. It has been reported that .....

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..... Agricultural Produce Cess (Amendment) Act, 1966. 3. In view of the clarification given by the concerned administrative Ministries, i.e. Ministry of Food Processing Industries and the Ministry of Agriculture, it is amply clear that cess on such products is to be collected only once i.e. if the item is a primary product, the cess should be collected under the Agricultural Produce Ce .....

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