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    <title>2018 (5) TMI 1356 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, stating that education cess and higher education cess cannot be levied multiple times on the same excise duty for goods cleared in the Domestic Tariff Area. The Tribunal referenced previous cases and emphasized that the cess is part of customs duty, making multiple levies improper. The Commissioner&#039;s decision was overturned, allowing the appeal and establishing a precedent against multiple cess charges on excise duty for similar cases.</description>
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    <pubDate>Tue, 15 May 2018 00:00:00 +0530</pubDate>
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      <title>2018 (5) TMI 1356 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=360792</link>
      <description>The Tribunal ruled in favor of the appellant, a 100% Export Oriented Unit, stating that education cess and higher education cess cannot be levied multiple times on the same excise duty for goods cleared in the Domestic Tariff Area. The Tribunal referenced previous cases and emphasized that the cess is part of customs duty, making multiple levies improper. The Commissioner&#039;s decision was overturned, allowing the appeal and establishing a precedent against multiple cess charges on excise duty for similar cases.</description>
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      <pubDate>Tue, 15 May 2018 00:00:00 +0530</pubDate>
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