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    <title>2014 (1) TMI 169 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, dismissing tax appeals and affirming that Education Cess was not applicable to imports fully exempt from customs duty under the DEPB scheme. The Court ruled the circular enforcing Education Cess on such imports invalid and set it aside, aligning with the Tribunal&#039;s decision and rejecting the Revenue&#039;s appeals.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, dismissing tax appeals and affirming that Education Cess was not applicable to imports fully exempt from customs duty under the DEPB scheme. The Court ruled the circular enforcing Education Cess on such imports invalid and set it aside, aligning with the Tribunal&#039;s decision and rejecting the Revenue&#039;s appeals.</description>
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