https://www.taxtmi.com/caselaws?id=354668 The appellate tribunal upheld the decision regarding the calculation of Cess on Customs duty for imported steaming coal, finding that the exemption available to Education Cess and Higher Education Cess on Clean Energy Cess did not extend to the calculation of Cess payable on Customs duty. The tribunal concluded that Education Cess on imported goods specified in the Customs Tariff Act, 1975, is considered a duty of Customs, calculated on the aggregate of Customs duties levied and collected. The appeals were dismissed on 31.01.2018, with the tribunal finding no merit in the appellant's arguments. en-us Wed, 31 Jan 2018 00:00:00 +0530 Wed, 04 Mar 2020 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354668 The appellate tribunal upheld the decision regarding the calculation of Cess on Customs duty for imported steaming coal, finding that the exemption available to Education Cess and Higher Education Cess on Clean Energy Cess did not extend to the calculation of Cess payable on Customs duty. The tribunal concluded that Education Cess on imported goods specified in the Customs Tariff Act, 1975, is considered a duty of Customs, calculated on the aggregate of Customs duties levied and collected. The appeals were dismissed on 31.01.2018, with the tribunal finding no merit in the appellant's arguments. Case-Laws Customs Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354668