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2018 (8) TMI 543 - AT - Central ExciseRecovery of Sugar Cess - export of Sugar Cess - whether the sugar cess is payable on export of sugar during the relevant period? - N/N. 42/2001-CE (N.T.) dated 26.06.2001 - Held that:- The levy of sugar cess has been exempted by virtue of notification issued by the Ministry of Food dated 30.07.1993 as mentioned in Appendlix-III of the Central Excise Tariff Act, 1985 on its export out of India - Also, in the Circular of the CBEC dated 20.03.2007, it is clarified that cess is payable unless it is exempted. Appeal allowed - decided in favor of appellant.
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