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Issues: Whether education cess and secondary and higher education cess were demandable when inputs were supplied by a 100% export oriented unit paying duty under Notification No. 23/2003-CE dated 31/03/2003.
Analysis: The dispute was treated as covered by the earlier decision on the same question concerning levy of education cess and secondary and higher education cess in the context of supplies from a 100% export oriented unit under the notification.
Conclusion: The demand was set aside and the appeal was allowed with consequential relief, if any.