https://www.taxtmi.com/caselaws?id=227249 The High Court dismissed all tax appeals, upholding the Tribunal's decision that education cess is not payable by a 100% EOU on DTA clearances. The Court ruled that the appeals should be addressed by the Supreme Court due to their relation to the rate of duty of excise, falling outside the jurisdiction of the High Court. The Tribunal's interpretation that education cess is part of customs duty and should not be charged again was affirmed, and reliance on subordinate legislation over statutory provisions was rejected. en-us Thu, 19 Jan 2012 00:00:00 +0530 Thu, 20 Nov 2014 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227249 The High Court dismissed all tax appeals, upholding the Tribunal's decision that education cess is not payable by a 100% EOU on DTA clearances. The Court ruled that the appeals should be addressed by the Supreme Court due to their relation to the rate of duty of excise, falling outside the jurisdiction of the High Court. The Tribunal's interpretation that education cess is part of customs duty and should not be charged again was affirmed, and reliance on subordinate legislation over statutory provisions was rejected. Case-Laws Central Excise Thu, 19 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227249