https://www.taxtmi.com/caselaws?id=265052 Education Cess was not leviable on imports made under the DEPB scheme where the goods were fully exempt from Customs duty. The governing principle applied was that when no Customs duty is leviable or collected because of a full exemption, Education Cess cannot be imposed separately at the prescribed rate. The point was treated as settled by binding precedent, and the earlier High Court view on the issue had been affirmed. en-us Wed, 01 Jul 2015 00:00:00 +0530 Tue, 06 Oct 2015 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265052 Education Cess was not leviable on imports made under the DEPB scheme where the goods were fully exempt from Customs duty. The governing principle applied was that when no Customs duty is leviable or collected because of a full exemption, Education Cess cannot be imposed separately at the prescribed rate. The point was treated as settled by binding precedent, and the earlier High Court view on the issue had been affirmed. Case-Laws Customs Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265052