https://www.taxtmi.com/caselaws?id=389962 The Tribunal rejected the Revenue's appeal against an Order-in-Original regarding the calculation of Education Cess and Higher Education Cess on excise duty by a 100% Export Oriented Unit (EOU). The Tribunal emphasized that the charging provisions of education cess and S&H cess were surcharges meant for financing education and should not be charged on themselves. It concluded that the appeal lacked merit, highlighting the principle against double taxation. The decision affirmed the Commissioner's order, stating that education cess and S&H cess should only be charged once on the sum of basic customs duty and additional customs duty. en-us Thu, 29 Aug 2019 00:00:00 +0530 Fri, 20 Dec 2019 10:42:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389962 The Tribunal rejected the Revenue's appeal against an Order-in-Original regarding the calculation of Education Cess and Higher Education Cess on excise duty by a 100% Export Oriented Unit (EOU). The Tribunal emphasized that the charging provisions of education cess and S&H cess were surcharges meant for financing education and should not be charged on themselves. It concluded that the appeal lacked merit, highlighting the principle against double taxation. The decision affirmed the Commissioner's order, stating that education cess and S&H cess should only be charged once on the sum of basic customs duty and additional customs duty. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389962