https://www.taxtmi.com/caselaws?id=355272 The Tribunal dismissed the Department's appeal, upholding that the 100% Export Oriented Unit (EOU) was not liable for the additional education cess demanded for clearing products to the Domestic Tariff Area without full duty payment. It was determined that the EOU was not eligible for exemption under Notification No.23/2003 and was liable to pay duty, but the education cess component on duty demand calculation was not sustainable. The Tribunal affirmed that the education cess already included in customs duties should not be charged again, settling the duty liability issue in favor of the EOU. en-us Thu, 16 Nov 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355272 The Tribunal dismissed the Department's appeal, upholding that the 100% Export Oriented Unit (EOU) was not liable for the additional education cess demanded for clearing products to the Domestic Tariff Area without full duty payment. It was determined that the EOU was not eligible for exemption under Notification No.23/2003 and was liable to pay duty, but the education cess component on duty demand calculation was not sustainable. The Tribunal affirmed that the education cess already included in customs duties should not be charged again, settling the duty liability issue in favor of the EOU. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355272