https://www.taxtmi.com/caselaws?id=119772 The Tribunal upheld the Commissioner (Appeals) orders, ruling in favor of the assessee and dismissing the Department's appeals. It held that education cess was not leviable on amounts debited in DEPB licenses for Basic Customs Duty (BCD) and Additional Customs Duty (CVD) when full exemption from payment of these duties was in place, as per Notification No. 96/04-Cus. The decision was based on the DEPB scheme's scope and precedent set by earlier judgments, including Commissioner of Customs v. Reliance Industries Ltd. and Essar Steel Ltd. v. Commissioner, establishing that the duties were not considered leviable and recoverable for education cess purposes. en-us Mon, 26 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 10:48:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119772 The Tribunal upheld the Commissioner (Appeals) orders, ruling in favor of the assessee and dismissing the Department's appeals. It held that education cess was not leviable on amounts debited in DEPB licenses for Basic Customs Duty (BCD) and Additional Customs Duty (CVD) when full exemption from payment of these duties was in place, as per Notification No. 96/04-Cus. The decision was based on the DEPB scheme's scope and precedent set by earlier judgments, including Commissioner of Customs v. Reliance Industries Ltd. and Essar Steel Ltd. v. Commissioner, establishing that the duties were not considered leviable and recoverable for education cess purposes. Case-Laws Customs Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119772