Rebate of Automobile Cess paid on goods exported and payment of Cess on export under Bond
CBEC had earlier clarified that where goods are exported under bond, without payment of duty, the applicable 'Cess' is liable to be paid 'unless it is exempted by a notification. In this regard, references have been received wherein it is stated that as per Order S.O. 247(E) dated 22.03.1990 issued by the Department of Industrial Development, the Automobile Cess is not levied on goods exported. In view of this S.O., it was requested to re-examine the instructions dated 20.03.2007.
In the instructions dated 20.03.2007, it was clarified that where goods are exported under bond, without payment of duty, the applicable 'Cess' is liable to be paid unless it is exempted by a notification. S.O. 247(E) dated 22.03.1990 is issued by the Government of India (Department of Industrial Development). This S.O. is also a notification and therefore, it would be covered by word 'notification' used in the Board's letter dated 20.03.2007
CBEC's F. No. 262/01/2007-CX-8 Dated : October 8, 2007