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    <title>2012 (7) TMI 1064 - GUJARAT HIGH COURT</title>
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    <description>The court held that Education Cess is not leviable on imports under the D.E.P.B scheme as no customs duty is collected on such imports. The demand notices for Education Cess were quashed. The court allowed the department to proceed with adjudication of show-cause notices issued without proper procedure. The petition was allowed, impugned demand notice quashed, and the department permitted to proceed with adjudication of show-cause notices.</description>
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      <link>https://www.taxtmi.com/caselaws?id=272770</link>
      <description>The court held that Education Cess is not leviable on imports under the D.E.P.B scheme as no customs duty is collected on such imports. The demand notices for Education Cess were quashed. The court allowed the department to proceed with adjudication of show-cause notices issued without proper procedure. The petition was allowed, impugned demand notice quashed, and the department permitted to proceed with adjudication of show-cause notices.</description>
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