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2016 (8) TMI 831 - HC - CustomsClassification - export of marine products - fish – shrimps, prawns, cuttlefish etc., - Held that: - the goods in question are not fish to attract the levy of cess as provided in the Agricultural Produce Cess Act, 1940. No reason found to deviate from the principles laid down therein. Refund of cess paid - cess levied under section 3 of the Agricultural Produce Cess Act, 1940 - Held that: - the Cess Act was repealed by the legislature with effect from 25.9.2006. If that be so, cess under the Act could not have been levied on any export that was effected subsequent thereto. The levy of tax for the period thereafter is, therefore, clearly ultra vires – order of Tribunal not interfered – appeal dismissed – decided against appellant.
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