CEAT LTD., COCHIN Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The issue relates to levy of Cess on the imported rubber. Whether levy of Cess under section 12 of the Rubber Act read with Section 3 of the CTA, 1985 is justifiable in the facts and circumstances of the case is an issue to be considered in this appeal.

(2.) The appellant have imported natural rubber and the authorities have demanded Cess in respect of imported rubber under sections referred to have.

(3.) Sh.Nambiar, arguing for the appellant submitted that the every issue has come up for consideration before the Tribunal in the case of MRF Ltd. Vs Commissioner of Customs, Madras reported in 1997 (96) ELT 198 (T), wherein it was held that Cess as demanded could not have been levied on the imported rubber.