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TMI Blog26/2016-CENT dt. 05-05-2016X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/2016-CENT dt. 05-05-2016 X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 and No. 21/2004-CE(NT) dated 6.9.2004. Reply By Ganeshan Kalyani: The Reply: Sir If you mention your query specifically then we may attempt to reply swiftly. Thanks. Reply By MADAN RAHEJA: The Reply: Dear Sh. Shinde Explanation III of Notifications No. 42/2001-CE(NT) dated 26.6.2001, No. 43/2001-CE(NT) dated 26.6.2001, No. 19/2004-CE(NT) dated 6.9.2004 and No. 21/2004-CE(NT) dated 6.9.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004 defines term 'Duty" for purpose of these Notifications respectively. Whenever any new duty or cess is levied and it is intended not to charge such duty/cess on export of goods under Bond or grant rebate of such duty/cess, same is inserted in Explanation III. Last such insertion was in 2007 for Secondary and Higher Education Cess. The effect of Notification No. 26/2016-CENT dt. 05-05-2016, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that now Infrastructure Cess leviable under sub- clause (1) of clause 159 of the Finance Bill, 2016, has been inserted in the definition of duty and accordingly on export of goods under Bond, infrastructure cess is not payable and on export under rebate, this cess is rebatable Reply By KASTURI SETHI: The Reply: SH.MADAN RAHEJA JI, THANKS FOR PERFECT REPLY. OTHERWISE ALSO CESS IS A KIND OF DUTY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . X X X X Extracts X X X X X X X X Extracts X X X X
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