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    <title>Cenvat credit on Bill of Entry &amp; exemption on Edu. Cess &amp; SHE. Cess on CVD.</title>
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    <description>Notifications exempt education cess and higher education cess on CVD for first schedule imports, so those cesses on CVD may be omitted from the duty calculation; education cesses that apply are computed on the total customs duty value inclusive of CVD. Cenvat credit is available for CVD and the Additional Duty, while education cesses on customs duty remain leviable where not exempted.</description>
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      <description>Notifications exempt education cess and higher education cess on CVD for first schedule imports, so those cesses on CVD may be omitted from the duty calculation; education cesses that apply are computed on the total customs duty value inclusive of CVD. Cenvat credit is available for CVD and the Additional Duty, while education cesses on customs duty remain leviable where not exempted.</description>
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