Circular No. 75/98- Customs
dated 8/10/1998
F.No. 572/6/98-L.C.
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject : Cess on imported Rubber
I am directed to refer to Board’s letter of even number dated 22.7.97 circulating Ministry of Commerce’s O.M. No. 14(3) Plant (B) dated 30.6.97 on the above subject (copy enclosed) and to say that Board’s above Circular letter dated 22.7.97 stands withdrawn with immediate effect.
No. 14(3) -Plant (B)
Government of India
Ministry of Commerce, New Delhi
Subject : Cess on Imported rubber-reference from Automotive Tyre Manufacturer’s Association, New Delhi.
The undersigned is directed to refer to Ministry of Finance, Department of Revenue O.M.No 572/6/97-LC dated 24th June, 1997 on the above mentioned subject and to say that under Section 12 of the Rubber Act, 1947 cess is levied on the rubber produced in India and not no rubber imported.
2. It is requested that necessary instructions/clarifiction may kindly be issued to Customs/ Port authorities in this regard at the earliest, under intimation to this Ministry.
Ministry of finance,
Department of Revenue,
(Sh. K. Chopra, under Secretary), New Delhi
F.No. 572/6/97-LC
Government of India
MInistry of Finance
(Department of Revenue)
Sub: Cess on imported Rubber
Sir,
I am directed to say that it has come to the notice of the Board that Tyre Companies are facing difficulties at the time of clearance of imported natural rubber due to the insistence by the Customs Authorities for payment of Cess.
2. The matter was taken up with Ministry of Commerce, who have clarified that under Section 12 of the Rubber Act 1947 cess is levied on rubber produced in India and Not on rubber imported. In this connection a copy of Ministry of Commerce’s O.M. No. 14(3)/97 – Plant (B) dated 30.6.1997 is enclosed for information and necessary action.
