https://www.taxtmi.com/caselaws?id=202428 The Appellate Tribunal CESTAT, Ahmedabad, clarified that Education Cess is not leviable on fully exempted DEPB imports. The Tribunal upheld the decision that no Education Cess should be debited from DEPB scrips for fully exempted imports under the relevant notifications and legal precedents. Additionally, the Tribunal interpreted Notification No. 89/2005-Cus. and affirmed that the law declared in a previous case applied to the current scenario despite minor differences in the notifications. The Revenue's appeal was rejected, confirming the position on Education Cess for fully exempted DEPB imports. en-us Wed, 23 Jun 2010 00:00:00 +0530 Mon, 31 Jan 2011 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202428 The Appellate Tribunal CESTAT, Ahmedabad, clarified that Education Cess is not leviable on fully exempted DEPB imports. The Tribunal upheld the decision that no Education Cess should be debited from DEPB scrips for fully exempted imports under the relevant notifications and legal precedents. Additionally, the Tribunal interpreted Notification No. 89/2005-Cus. and affirmed that the law declared in a previous case applied to the current scenario despite minor differences in the notifications. The Revenue's appeal was rejected, confirming the position on Education Cess for fully exempted DEPB imports. Case-Laws Customs Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202428