Circular No.65/1997-Cus.date 27/11/97Sub: Levy of additional duty on imported Synthetic rubber-Clarification regarding
It has come to the notice of the Board that Cess is being levied on imported synthetic rubber by some of the formations.
2. It is clarified that under the Rubber Act, 1947, Cess is leviable only on natural rubber. Since the Customs Tariff Act, 1975 provides levy of additional duty of customs equal to excise duty leviable on like goods produced or manufactured in India, the levy of cess as additional duty on imported synthetic rubber is illegal and therefore not warranted. You are requested to issue suitable instructions to the field formations in this regard.
Sd/-
(K. Chopra)
Under Secretary to the Govt. of India
F.No. 572/8/97-S.C.
Presented by eximkey.com