https://www.taxtmi.com/caselaws?id=182738 Education Cess was held not leviable on imports cleared duty free under the DEPB scheme where the goods were fully exempted under the applicable notification. On a proper reading of the Finance Act, 2004 and the relevant clarification, the Tribunal followed its earlier view that no Education Cess could be charged on such exempt imports. The levy was therefore held unsustainable and the assessee succeeded. en-us Wed, 27 Dec 2006 00:00:00 +0530 Wed, 18 May 2016 17:49:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182738 Education Cess was held not leviable on imports cleared duty free under the DEPB scheme where the goods were fully exempted under the applicable notification. On a proper reading of the Finance Act, 2004 and the relevant clarification, the Tribunal followed its earlier view that no Education Cess could be charged on such exempt imports. The levy was therefore held unsustainable and the assessee succeeded. Case-Laws Customs Wed, 27 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182738