https://www.taxtmi.com/caselaws?id=215180 The court quashed Circular No.5/2005-Cus. mandating Education Cess on imports under the DEPB scheme, deeming it invalid and contrary to relevant provisions. Demand notices for Education Cess were also quashed due to lack of prior adjudication. Education Cess was held not applicable on imports with total customs duty exemption under the DEPB scheme, except for items with partial exemption where it applies to the non-exempt portion. The court allowed respondents to adjudicate notices considering the judgment's conclusions. en-us Thu, 21 Jun 2012 00:00:00 +0530 Tue, 07 May 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215180 The court quashed Circular No.5/2005-Cus. mandating Education Cess on imports under the DEPB scheme, deeming it invalid and contrary to relevant provisions. Demand notices for Education Cess were also quashed due to lack of prior adjudication. Education Cess was held not applicable on imports with total customs duty exemption under the DEPB scheme, except for items with partial exemption where it applies to the non-exempt portion. The court allowed respondents to adjudicate notices considering the judgment's conclusions. Case-Laws Customs Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215180