Levy of cess on vegetable oils produced in Free Trade Zones when cleared to Domestic Tariff Area/Export - Clarification regarding

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..... ment of India Ministry of Finance (Department of Revenue) New Delhi Subject : Levy of cess on vegetable oils produced in Free Trade Zones when cleared to Domestic Tariff Area/Export — Clarification regarding. Doubts have been raised as to whether cess would be payable on vegetable non-essential oils produced in Free Trade Zones and cleared to Domestic Tariff Area or exported out of India. 2. .....

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..... y of Law has been accepted and it has been decided that neither cess is exempted on vegetable oils produced in Free Trade Zone nor rebate of cess can be allowed on vegetable oil exported under rule 12 of Central Excise Rules, 1944. The export under bond without payment of cess under Rule 13 would also not be permissible. Field formations may be advised accordingly. Cases if any of this nature ma .....

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