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of <h1>Education Cess not payable on Customs duty for 100% EOU goods to domestic area</h1> <h3>MEGHMANI DYES & INTERMEDIATES LTD. Versus COMMR. OF C. EX., AHMEDABAD</h3> MEGHMANI DYES & INTERMEDIATES LTD. Versus COMMR. OF C. EX., AHMEDABAD - 2014 (306) E.L.T. 658 (Tri. - Ahmd.) The Appellate Tribunal CESTAT AHMEDABAD ruled that Education Cess does not need to be paid again on the amount calculated for Customs duty on goods cleared by 100% EOU to domestic tariff area. The decision was based on a previous case and all appeals were allowed in favor of the appellants.
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