1994 (2) TMI 159 - AT - Customs

Summary

The issue was whether cess under Section 3 of the Spices Board Act, 1986 is leviable on Green Pepper in Brine. The Tribunal held that no cess was leviable on Green Pepper in Brine based on a previous decision and a relevant notification. The appeal was rejected, and the cross-objection was disposed of accordingly.