https://www.taxtmi.com/forum/issue?id=112235 Notifications exempt the Education Cess and the Secondary and Higher Education Cess from levy on IGST and on Compensation Cess for imports; however, Education Cess continues to be levied on basic customs duty. A respondent observes that SEZ imports are not subject to import duty. The notifications reference duties under sub sections 7 and 9 of section 3 of the Customs Tariff Act, 1975, and a discrepancy is noted because sub section 9 is not present in the Act as consulted. en-us Sun, 02 Jul 2017 15:12:12 +0530 Thu, 23 Jan 2025 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112235 Notifications exempt the Education Cess and the Secondary and Higher Education Cess from levy on IGST and on Compensation Cess for imports; however, Education Cess continues to be levied on basic customs duty. A respondent observes that SEZ imports are not subject to import duty. The notifications reference duties under sub sections 7 and 9 of section 3 of the Customs Tariff Act, 1975, and a discrepancy is noted because sub section 9 is not present in the Act as consulted. Discussion-Forum Customs Sun, 02 Jul 2017 15:12:12 +0530 https://www.taxtmi.com/forum/issue?id=112235