https://www.taxtmi.com/article/detailed?id=5112 Whether a third levy of education cess and Secondary & Higher Education cess is payable on clearances from a 100% Export Oriented Unit to the Domestic Tariff Area is contested. The Larger Bench held that these cesses are surcharges chargeable only once on the sum of basic and additional customs duties and that the aggregate of customs duties used under the proviso to the Central Excise Act does not include education and S&H cesses, so a third-time cess is not exigible on EOU to DTA clearances. en-us Wed, 24 Apr 2013 13:52:51 +0530 Wed, 24 Apr 2013 13:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5112 Whether a third levy of education cess and Secondary & Higher Education cess is payable on clearances from a 100% Export Oriented Unit to the Domestic Tariff Area is contested. The Larger Bench held that these cesses are surcharges chargeable only once on the sum of basic and additional customs duties and that the aggregate of customs duties used under the proviso to the Central Excise Act does not include education and S&H cesses, so a third-time cess is not exigible on EOU to DTA clearances. Articles Customs - Import - Export - SEZ Wed, 24 Apr 2013 13:52:51 +0530 https://www.taxtmi.com/article/detailed?id=5112