Levy of Tea Cess - export of tea under bond under Rule 19 - ...

Central Excise

November 28, 2018

Levy of Tea Cess - export of tea under bond under Rule 19 - whether the appellants on export of tea are required to discharge Tea Cess which is otherwise leviable under Section 25 of the Tea Act, 1953? - Held no

View Source

← Previous Next →

Levy of Tea Cess - export of tea under bond under Rule 19 - ...

Central Excise

November 28, 2018

You may also like:

Levy of Cess - Tea Act, 1953 - Prime facie, there is no notification in the instant case for exemption of the cess in respect of export under-bond - AT

Refund of Cenvat Credit - exempted goods can be exported under a Bond/Undertaking-1 in terms of Rule 19 of the Central Excise Rules, 2002 - HC

Levy of Service Tax - business auxiliary service - Tea, an agricultural produce or not - the said Notification does not distinguish between Tea or Green Tea or Black...

Education Cess - Sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess - AT

Levy of entry tax on packing material of tea upheld - SC

Levy of ‘education cess’ and ‘higher education cess’ - DTAA between India and Singapore - education cess cannot indeed be levied in respect of tax liability of the...

Valuation - goods cleared for export, and not exported - The appellant is required to discharge the duty on the price declared in the AR4 - AT

Demand of education cess - the Paper Cess levied by other than the Ministry of Finance (Department of Revenue), and therefore, demand of Education Cess on Paper Cess...

Utilisation of credit of basic excise duty for discharge of Education Cess and Secondary and Higher Education Cess - decided in favor of assessee - AT

Levy of Education-cess – if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected - HC

Quick Updates: