https://www.taxtmi.com/caselaws?id=77378 A 100% Export Oriented Unit manufacturing polyester yarn disputed revenue demand that education cess be levied again while computing excise duty. The legal basis was that once the aggregate of customs duties is determined by percentage addition for customs purposes, further addition of education cess to compute excise duty is impermissible; adding another percentage beyond the computed aggregate effectively taxes the same component again. Consequently the additional education cess demand seeking to be levied a further time was held unsustainable and not payable. en-us Fri, 26 Feb 2010 00:00:00 +0530 Wed, 28 Jan 2026 15:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77378 A 100% Export Oriented Unit manufacturing polyester yarn disputed revenue demand that education cess be levied again while computing excise duty. The legal basis was that once the aggregate of customs duties is determined by percentage addition for customs purposes, further addition of education cess to compute excise duty is impermissible; adding another percentage beyond the computed aggregate effectively taxes the same component again. Consequently the additional education cess demand seeking to be levied a further time was held unsustainable and not payable. Case-Laws Central Excise Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77378