2001 (8) TMI 1410

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..... Per Shri G. A. Brahma Deva (Oral) The issue relates to levy of Cess on the imported rubber. Whether levy of Cess under section 12 of the Rubber Act with Section 3 of the CTA, 1985 is justifiable in the facts and circumstances of the case is an issue to be considerable in this appeal. 2. The appellant have imported natural rubber and the authorities have demanded Cess in respect of import .....

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..... s Commissioner of Customs, Chennai reported in 1999 (111) ELT 52 (T) holding that cess would not be applicable to the imported rubber. In this connection, he drew our attention to para-5 of the said order which is read as below : 5. We have considered the rival submissions and records of the case. We find that this issue is already covered by the decision of the Tribunal in the case of M.M. Ru .....

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