| Date: |
27-11-1997
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| Notification No: |
Customs Circular No 65/1997
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification regarding levy of additional duty on imported synthetic rubber
|
|
Clarification regarding levy of additional duty on imported synthetic
rubber
Circular No. 65dated 27th November 1997
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
instruction to the field formations in this regard.
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