Beedi cess payable under the provisions of Section 3 of Beedi Workmen Welfare Cess Act - reg

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..... issioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam, Subject: Beedi cess payable under the provisions of Section 3 of Beedi Workmen Welfare Cess Act - reg. References have been received from Trade & Industry as well as field formations, regarding leviability of beedi cess on labelled as well as unlabelled beedis. It has been stated that .....

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..... S.O.363 (E) dated 17.03.2006. Other provisions of the Act and Rules made in this regard are still applicable. 3. On examination of the aforesaid notification dated 19.12.1981 as amended by notification dated 30.03.1982, the following position emerges with regard to the leviability of cess:- (i) If the biris are otherwise exempted from payment of Central Excise duty, they are also exempted from .....

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