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    <title>cess on imported inputs</title>
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    <description>Whether education cess and secondary and higher education cess are chargeable on the countervailing duty levied on imported inputs when basic customs duty is exempt under a SAPTA notification and separate notifications purport to exempt cess on CVD; computer-generated bills of entry are showing cess charged on the CVD despite the claimed exemptions, and the importer, who avails Cenvat credit, seeks clarification on the correctness of that practice.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=107453</link>
      <description>Whether education cess and secondary and higher education cess are chargeable on the countervailing duty levied on imported inputs when basic customs duty is exempt under a SAPTA notification and separate notifications purport to exempt cess on CVD; computer-generated bills of entry are showing cess charged on the CVD despite the claimed exemptions, and the importer, who avails Cenvat credit, seeks clarification on the correctness of that practice.</description>
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