https://www.taxtmi.com/caselaws?id=166957 For clearances by a 100% Export Oriented Unit to the Domestic Tariff Area, Education Cess could not be levied separately once the customs duty equivalent to central excise duty on like goods had already been worked out. The Tribunal followed its earlier ruling in Sarala Performance Pvt. Ltd. and held that the same measure could not bear an additional cess. The assessee therefore succeeded, with consequential relief granted. en-us Mon, 19 Apr 2010 00:00:00 +0530 Mon, 17 Nov 2014 12:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166957 For clearances by a 100% Export Oriented Unit to the Domestic Tariff Area, Education Cess could not be levied separately once the customs duty equivalent to central excise duty on like goods had already been worked out. The Tribunal followed its earlier ruling in Sarala Performance Pvt. Ltd. and held that the same measure could not bear an additional cess. The assessee therefore succeeded, with consequential relief granted. Case-Laws Central Excise Mon, 19 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166957