Customs duty educational cess

[MUNIRAJ SRINIVASAN]

Dear Sir,

whether import goods customs duty educational cess and secondary educational cess is applicable ? under which notification? if we take input credit on that

[YAGAY andSUN]

Yes on imported goods Customs Duty, Educational Cess and SHE Cess is applicable.  No CENVAT credit of this portion except CVD and SAD is allowed.  This has been very much incorporated in the CENVAT credit Rules, 2004 as amended time to time.

AI Summary

Educational cess on imported goods applies and is not eligible for CENVAT credit, with CVD and SAD treated separately. Imported goods attract educational cess and SHE cess on customs duty, and those cess components are not allowable as CENVAT credit under the CENVAT Credit Rules, 2004; countervailing duty and special additional duty credits are treated separately.