https://www.taxtmi.com/caselaws?id=848 The Tribunal upheld the Commissioner's decision, ruling that education cess was not applicable on amounts debited in DEPB scrips due to full exemption from Basic Customs Duty and Additional Customs Duty. The Tribunal found that since the imported goods were exempt from these duties, they were not 'leviable and recoverable' for education cess under Section 84 of the Finance (No. 2) Act, 2004. Consequently, the appeals filed by the Department were dismissed, maintaining the impugned orders. en-us Mon, 26 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=848 The Tribunal upheld the Commissioner's decision, ruling that education cess was not applicable on amounts debited in DEPB scrips due to full exemption from Basic Customs Duty and Additional Customs Duty. The Tribunal found that since the imported goods were exempt from these duties, they were not 'leviable and recoverable' for education cess under Section 84 of the Finance (No. 2) Act, 2004. Consequently, the appeals filed by the Department were dismissed, maintaining the impugned orders. Case-Laws Customs Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=848