https://www.taxtmi.com/caselaws?id=241735 The Tribunal held that goods cleared under the DEPB Scheme were not exempt from duty payment, as indicated by the payment of duty using the DEPB Scrip. Consequently, the applicant's request for waiver of pre-deposit of Education Cess amounting to Rs. 3,53,321 was denied. The Tribunal emphasized the need to assess duty payment circumstances and exemptions in such cases, relying on legal precedent to establish the applicant's liability for Education Cess on goods cleared under the DEPB Scheme. en-us Mon, 09 May 2011 00:00:00 +0530 Tue, 31 Dec 2013 10:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241735 The Tribunal held that goods cleared under the DEPB Scheme were not exempt from duty payment, as indicated by the payment of duty using the DEPB Scrip. Consequently, the applicant's request for waiver of pre-deposit of Education Cess amounting to Rs. 3,53,321 was denied. The Tribunal emphasized the need to assess duty payment circumstances and exemptions in such cases, relying on legal precedent to establish the applicant's liability for Education Cess on goods cleared under the DEPB Scheme. Case-Laws Customs Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241735