https://www.taxtmi.com/caselaws?id=207674 The Tribunal held that a 100% Export-Oriented Unit (EOU) was not liable to pay National Calamity Contingent Duty (NCCD), Secondary & Higher Education Cess (SHE Cess), and Education Cess on imported crude petroleum oil. The Tribunal emphasized that duty is only payable at the time of clearance for home consumption and that jurisdiction to raise demands lies with the Central Excise authorities overseeing the EOU. The appeals by the Revenue were dismissed, and the cross objections by the respondents were addressed accordingly. en-us Thu, 17 Mar 2011 00:00:00 +0530 Wed, 21 Dec 2011 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207674 The Tribunal held that a 100% Export-Oriented Unit (EOU) was not liable to pay National Calamity Contingent Duty (NCCD), Secondary & Higher Education Cess (SHE Cess), and Education Cess on imported crude petroleum oil. The Tribunal emphasized that duty is only payable at the time of clearance for home consumption and that jurisdiction to raise demands lies with the Central Excise authorities overseeing the EOU. The appeals by the Revenue were dismissed, and the cross objections by the respondents were addressed accordingly. Case-Laws Customs Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207674