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    <description>Education cess and secondary and higher education cess were disputed on supplies made by a 100% export oriented unit under Notification No. 23/2003-CE. The dispute was treated as covered by an earlier decision on the same levy issue in the same supply context, and the demand was set aside. Consequential relief, if any, followed.</description>
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      <description>Education cess and secondary and higher education cess were disputed on supplies made by a 100% export oriented unit under Notification No. 23/2003-CE. The dispute was treated as covered by an earlier decision on the same levy issue in the same supply context, and the demand was set aside. Consequential relief, if any, followed.</description>
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