course of hearing, the ld AR submitted that education
cess was introduced vide Finance Act, 2004 as a levy for the specific
purpose of fulfilling ... held that
Cess payable under Tamil Nadu Panchayat Act, 1958 which does not
form part of consolidated fund is not in the nature
that of plant origin and was not liable to Cess under Vegetable Oil Cess Act, 1983.
31. However, as we have noted above the decortication ... petitioners are not liable to pay any cess under Section 3 of the Cess Act upon the oil derived by them from the oil cakes
mill from the burden, of the levy of cess under the Produce Cess Act, 1966 . He further staged that the draft rules were also published ... that case, the question was about the collection of cess under the Produce Cess Act . The Act came into force on 21-5-1966. Section
CGPL to deposit Educational
Cess and Secondary and Higher Education Cess on Clean Energy
Cess.
41. In June, 2006 Finance Act, 2006 came into effect ... will be open to the appellants to determine the
cess under the Gujarat Green Cess Act, 2011 and
raise demand on the respondents. However, such
Act, 1957, Additional Duties of Excise (Textiles) Act, 1978, where there were inbuilt provisions making Central Excise Act, 1944 , applicable, and, therefore, the cess collected ... cess but levy of additional duty of Customs equivalent to the amount of cess wherever such cess is leviable as duty of excise. When cess
Rule 3 of the Jute Manufactures Cess Rules, 1976 alongwith Section 3 of Jute Manufactures Cess Act, 1983. They vave also relied upon the Calcutta ... Cess Act, 1983 . The preamble of the Act reads "an Act to provide for the levy and collection, by way of cess
from out of the proceeds of cess levied and collected under the provisions of the Produce Cess Act, 1966 .
10. In this case before ... Cess Act, 1966 . It is the case where the provisions of the earlier Acts like Customs Act and Central Excises and Salt Act, 1944 have
from both sides. The Produce Cess Act, 1966 (Act No. 15 of 1966) provides for the imposition of Cess on certain produce for the improvement ... Central Excise who has to act as an authority under the Act. Section 15(2) of the Produce Cess Act reads as under
clinches the issue is whether the cess on oils levied under the provisions of Vegetable Oils Cess Act, 1983 is in the nature ... matters of refund or exemption from duty of cess on oils under the Vegetable Oils Cess Act, 1983. In this view of the matter, merely
Excises Act , It has no application to' levy of cess under the Cess Act . It is also submitted that the Trade Notices issued ... cess, the authority or power of the Central Government to grant exemption to any jute manufacture from the cess leviable under the Cess Act would
