https://www.taxtmi.com/caselaws?id=268868 Imports made under the Target Plus Scheme were held not liable to Education Cess where basic customs duty and additional customs duty were exempted under the relevant notification. The operative reasoning was that, if no basic customs duty or countervailing duty was collected in cash, Education Cess could not be debited from the scheme licence or account. The departmental circular relied upon by Revenue could not sustain the levy because it had already been struck down and the position was supported by earlier judicial pronouncements. The result was that 2% Education Cess was not payable on such imports. en-us Wed, 27 May 2015 00:00:00 +0530 Wed, 02 Dec 2015 23:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268868 Imports made under the Target Plus Scheme were held not liable to Education Cess where basic customs duty and additional customs duty were exempted under the relevant notification. The operative reasoning was that, if no basic customs duty or countervailing duty was collected in cash, Education Cess could not be debited from the scheme licence or account. The departmental circular relied upon by Revenue could not sustain the levy because it had already been struck down and the position was supported by earlier judicial pronouncements. The result was that 2% Education Cess was not payable on such imports. Case-Laws Customs Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268868