https://www.taxtmi.com/caselaws?id=202262 Education cess was held not leviable on imports cleared under Notification No. 32/2005-Cus. where customs duty was debited in the Target Plus scrip. The notification's exemption operated on the customs duty in the manner prescribed, and such debit was treated as payment for the scheme's purposes. The reasoning applied in Tribunal decisions under the DEPB scheme was found equally applicable, and the Revenue's attempted distinction based on drawback or Cenvat credit was rejected as irrelevant to the exemption mechanism. en-us Wed, 02 Jun 2010 00:00:00 +0530 Sat, 19 Feb 2011 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202262 Education cess was held not leviable on imports cleared under Notification No. 32/2005-Cus. where customs duty was debited in the Target Plus scrip. The notification's exemption operated on the customs duty in the manner prescribed, and such debit was treated as payment for the scheme's purposes. The reasoning applied in Tribunal decisions under the DEPB scheme was found equally applicable, and the Revenue's attempted distinction based on drawback or Cenvat credit was rejected as irrelevant to the exemption mechanism. Case-Laws Customs Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202262