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of <h1>Appellate Tribunal rules no education cess on Customs duty for 100% EOU. Precedent upheld.</h1> The Appellate Tribunal CESTAT Ahmedabad ruled in favor of the appellant, holding that education cess should not be imposed on the Customs duty payable by ... - The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that education cess does not need to be levied again on the amount calculated for Customs duty payable on goods cleared by 100% EOU to domestic tariff area. The decision was based on a precedent case of M/s Sarla Performance Pvt. Ltd. Stay petition and appeal were disposed of accordingly.
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