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    <title>2014 (12) TMI 728 - MADRAS HIGH COURT</title>
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    <description>The Court affirmed the Tribunal&#039;s decision, dismissing the Revenue&#039;s appeal. It held that education cess should not be collected on items fully exempted from duty or cleared without payment under specific procedures. The Civil Miscellaneous Appeal was dismissed, with no costs incurred, and the connected MP was closed.</description>
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      <description>The Court affirmed the Tribunal&#039;s decision, dismissing the Revenue&#039;s appeal. It held that education cess should not be collected on items fully exempted from duty or cleared without payment under specific procedures. The Civil Miscellaneous Appeal was dismissed, with no costs incurred, and the connected MP was closed.</description>
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