https://www.taxtmi.com/caselaws?id=263731 The High Court upheld the Tribunal's decision that Education Cess is not leviable on fully exempted DEPB imports under the Customs Act. The Tribunal found the circular inconsistent with the Finance Act and relevant notifications, rejecting the revenue's appeal. The High Court affirmed this decision, noting alignment with previous judgments and legal principles, dismissing the appeal without costs. en-us Fri, 13 Mar 2015 00:00:00 +0530 Wed, 30 Sep 2015 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263731 The High Court upheld the Tribunal's decision that Education Cess is not leviable on fully exempted DEPB imports under the Customs Act. The Tribunal found the circular inconsistent with the Finance Act and relevant notifications, rejecting the revenue's appeal. The High Court affirmed this decision, noting alignment with previous judgments and legal principles, dismissing the appeal without costs. Case-Laws Customs Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263731