https://www.taxtmi.com/caselaws?id=184282 Education cess was not separately leviable on customs duty computed as the equivalent of central excise duty for clearances made by a 100% export oriented unit to the domestic tariff area. The issue was treated as covered by an earlier Tribunal decision, which held that once the measure of customs duty is worked out, education cess cannot again be charged on that amount. The matter was decided in favour of the assessee, and consequential relief followed. en-us Mon, 21 Jun 2010 00:00:00 +0530 Mon, 04 Jul 2016 16:22:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184282 Education cess was not separately leviable on customs duty computed as the equivalent of central excise duty for clearances made by a 100% export oriented unit to the domestic tariff area. The issue was treated as covered by an earlier Tribunal decision, which held that once the measure of customs duty is worked out, education cess cannot again be charged on that amount. The matter was decided in favour of the assessee, and consequential relief followed. Case-Laws Central Excise Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184282