Education cess exemption on CVD: importers must claim in the new BE column and ensure eligibility is verified. Education and Higher Education Cess on CVD will be levied by default in ICES BE assessments; eligible importers must claim exemption in a new BE column by quoting 013/2012 SI.No.1, which exempts both cesses. Appraising officers must manually verify calculations and eligibility because ICES cannot fully validate the exemption. The BE message format on ICEGATE has been updated and importers should revise private RES packages; discrepancies should be reported to the Assistant Commissioner (EDI).
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 exemption on CVD: importers must claim in the new BE column and ensure eligibility is verified.
Education and Higher Education Cess on CVD will be levied by default in ICES BE assessments; eligible importers must claim exemption in a new BE column by quoting 013/2012 SI.No.1, which exempts both cesses. Appraising officers must manually verify calculations and eligibility because ICES cannot fully validate the exemption. The BE message format on ICEGATE has been updated and importers should revise private RES packages; discrepancies should be reported to the Assistant Commissioner (EDI).
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
