https://www.taxtmi.com/caselaws?id=227250 The Tribunal ruled that education cess and secondary & higher education cess (S&H cess) should not be imposed again on excise duty for goods cleared by a 100% Export-Oriented Unit (EOU) into the Domestic Tariff Area (DTA). It concluded that these cesses should be charged only once on the sum of basic customs duty and additional customs duty, avoiding double taxation. This decision aligns with the legislative intent, ensuring that cesses are not levied multiple times on the same transaction. en-us Fri, 22 Feb 2013 00:00:00 +0530 Wed, 29 Nov 2023 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227250 The Tribunal ruled that education cess and secondary & higher education cess (S&H cess) should not be imposed again on excise duty for goods cleared by a 100% Export-Oriented Unit (EOU) into the Domestic Tariff Area (DTA). It concluded that these cesses should be charged only once on the sum of basic customs duty and additional customs duty, avoiding double taxation. This decision aligns with the legislative intent, ensuring that cesses are not levied multiple times on the same transaction. Case-Laws Central Excise Fri, 22 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227250