https://www.taxtmi.com/caselaws?id=754566 Education cess and secondary and higher education cess were examined in relation to excise duty payable on DTA clearances by a 100% export oriented unit. Applying the larger bench principle that such cesses are surcharges on existing duties, the text states that the computation base cannot include the very cess element again. The levy was therefore treated as chargeable only once on the relevant customs-based valuation, and not a second time on the excise duty determined as payable. On that basis, the demand for cess on the excise duty element was held unsustainable and the assessee's appeal succeeded with consequential relief. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 27 Jun 2024 08:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754566 Education cess and secondary and higher education cess were examined in relation to excise duty payable on DTA clearances by a 100% export oriented unit. Applying the larger bench principle that such cesses are surcharges on existing duties, the text states that the computation base cannot include the very cess element again. The levy was therefore treated as chargeable only once on the relevant customs-based valuation, and not a second time on the excise duty determined as payable. On that basis, the demand for cess on the excise duty element was held unsustainable and the assessee's appeal succeeded with consequential relief. Case-Laws Central Excise Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754566