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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
These amendments have been made in the light of the deliberations at the Commissioner’s Conference, recommendations made by the committee on Subordinate Legislation, -Supreme Court’s Judgement dated 15.7.96 in the case of M/s Jagat Bandhu Mukherjee v. UOI, representations made by the Federation of Freight Forwarders Association and current requirements.
t has been observed recently that cases of forged/fake/stolen shares which are introduced in the market are on the increase and most of them might have been introduced through the sub-brokers. You are therefore, advised, that while forwarding applications for registration of sub-brokers
