Education Cess on CVD: default levy introduced; eligible importers must claim exemption by quoting prescribed notification code. Education Cess and Secondary & Higher Education Cess on CVD will be levied by default for Bills of Entry filed on or after 13.07.2014; eligible importers must claim exemption in the new Bill of Entry column by quoting 013/2012 SI. No. 1. For Bills filed before 13.07.2014, the cesses must be paid manually and the 4% SAD must be adjusted to reflect the increased Central Excise cesses, with differential SAD collected separately.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Education Cess on CVD: default levy introduced; eligible importers must claim exemption by quoting prescribed notification code.
Education Cess and Secondary & Higher Education Cess on CVD will be levied by default for Bills of Entry filed on or after 13.07.2014; eligible importers must claim exemption in the new Bill of Entry column by quoting 013/2012 SI. No. 1. For Bills filed before 13.07.2014, the cesses must be paid manually and the 4% SAD must be adjusted to reflect the increased Central Excise cesses, with differential SAD collected separately.
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