TMI BlogCollection of Double Cess on exports of agro products - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... Cess on exports of agro products - Regarding I am directed to state that Central Board of Excise Customs vide Circular No. 3/2000, dated 7-1-2000 issued from F.No. 572/4/99-LC, [2000 (115) E.L.T. T68] had clarified that Cess on export products is to be charged only once, i.e., if the item is a primary product, the Cess should be collected under the Agricultural Produce Cess Act, 1940 and if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamined the issue, it appears that the purpose of collection of cess in the nature of a Custom Duty on Export of the Scheduled articles under the Agricultural Produce Cess Act, 1940, is to make better financial provision for ICAR for carrying out of its objectives. But the purpose of collection of cess in the nature of Customs Duty on Export of the Scheduled Products under the Agricultural and P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Acts, appears to be correct." 4. The Law Ministry in its aforesaid opinion has therefore confirmed that for the same item, if it is included in the schedule of both the said Acts, it is in order to impose Cess under both the said Acts. 5. In view of the above, necessary instruction may be issued to the field formations to finalize the pending cases/assessments following the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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