TaxTMI 
TaxTMI 
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
Customs duty educational cess
29 Jan 2013 
1 Reply 
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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. (AI Summary)
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. (AI Summary)