https://www.taxtmi.com/forum/issue?id=750 Discharge of duties on EOU-to-DTA clearance focuses on sequential imposition of Basic Customs Duty, Countervailing Duty and multiple cesses calculated on duties; applicability depends on whether the sale falls under FTP para 6.8(a) or 6.8(h). An illustration in Notification No. 23/2003-CE is referenced, and while other duties appear to follow the computation shown, the department's demand for an additional (third) cess on total duty is contested and considered arguable, with an opinion that such third-time cess is not leviable. en-us Tue, 22 Apr 2008 14:38:41 +0530 Thu, 23 Jan 2025 15:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=750 Discharge of duties on EOU-to-DTA clearance focuses on sequential imposition of Basic Customs Duty, Countervailing Duty and multiple cesses calculated on duties; applicability depends on whether the sale falls under FTP para 6.8(a) or 6.8(h). An illustration in Notification No. 23/2003-CE is referenced, and while other duties appear to follow the computation shown, the department's demand for an additional (third) cess on total duty is contested and considered arguable, with an opinion that such third-time cess is not leviable. Discussion-Forum Service Tax Tue, 22 Apr 2008 14:38:41 +0530 https://www.taxtmi.com/forum/issue?id=750