TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether Education Cess was leviable on imports cleared duty free under the DEPB scheme.
Analysis: The imports were made under the DEPB scheme and had been assessed duty free under the applicable exemption notification. The Tribunal followed its earlier view that, on a proper reading of the Finance Act, 2004 and the relevant clarification, Education Cess is not chargeable where the underlying imports are fully exempted under the DEPB mechanism.
Conclusion: The levy of Education Cess on the exempted DEPB imports was held to be unsustainable, and the assessee succeeded.
TaxTMI 
TaxTMI 
