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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Levy of Cess - Tea Act, 1953 - Prime facie, there is no ...


Tea Act 1953: Exporters Liable for Cess Without Specific Exemption Notification; No Prima Facie Evidence Found for Exemption.

March 15, 2014

Case Laws     Central Excise     AT

Levy of Cess - Tea Act, 1953 - Prime facie, there is no notification in the instant case for exemption of the cess in respect of export under-bond - AT

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