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    <description>The Tribunal referred the case to a Larger Bench to determine whether Education Cess and Secondary and Higher Education Cess are applicable on Domestic Tariff Area clearances by a 100% Export Oriented Unit, despite being included in the calculation of the &#039;aggregate of duties of customs&#039; payable under the Customs Act or any other relevant law at the time of import of similar goods. The matter was forwarded to the Hon&#039;ble President for further review.</description>
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