Custom – Cess not payable on on export of Lac/shellac

Circular No. 32 /2011-Customs, dated  26^th  July, 2011

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.

2.       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 However, vide Produce Cess Laws (Abolition) Act, 2006, the said Produce Cess Act, 1966 has been repealed w.e.f 25^thSeptember, 2006.  Thus, a Cess under this Act is no longer required to be paid on exports of Lac/shellac.          

3.         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

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