Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
Circular No. 32 /2011-Customs
New Delhi dated 26th July, 2011
To
All Chief Commissioners of Customs / Customs (Prev.),
All Chief Commissioners of Customs & Central Excise,
All Commissioners of Customs / Customs (Prev.),
All Commissioners of Customs & Central Excise,
All Director Generals under CBEC.
Subject: Leviability of Cess on export of Lac/shellac - regarding
Sir / Madam,
Representations have been received from Trade and Industry stating that they are
being required to pay Cess on Lac/Shellac at the time of export of such goods.
- The matter has been examined. Exports of Lac/shellac were subject to Cess
under ‘The Produce Cess Act, 1966’. However, vide Produce Cess Laws (Abolition)
Act, 2006, the said Produce Cess Act, 1966 has been repealed w.e.f
25thSeptember, 2006. Thus, a Cess under this Act is no longer required to be
paid on exports of Lac/shellac.
- Suitable instructions may accordingly be given to the field formations under
your charge.
Yours faithfully,
Limatula Yaden
Director (TRU)
F. No. 341/26/2011-TRU