https://www.taxtmi.com/caselaws?id=764468 CESTAT Chandigarh allowed the appeal of a 100% EOU regarding exemption from BCD and SAD on DTA clearances. The Tribunal held that since VAT was paid on goods sold in DTA, conditions of exemption Notification No. 102/2007-CUS were substantially satisfied, making goods fully exempt from SAD. Following precedent from Principal Bench and Ahmedabad Bench, the Tribunal ruled that education cess, being part of customs duties as an enhancement, cannot be charged multiple times. The impugned order was found unsustainable in law. en-us Thu, 09 Jan 2025 00:00:00 +0530 Sat, 11 Jan 2025 08:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764468 CESTAT Chandigarh allowed the appeal of a 100% EOU regarding exemption from BCD and SAD on DTA clearances. The Tribunal held that since VAT was paid on goods sold in DTA, conditions of exemption Notification No. 102/2007-CUS were substantially satisfied, making goods fully exempt from SAD. Following precedent from Principal Bench and Ahmedabad Bench, the Tribunal ruled that education cess, being part of customs duties as an enhancement, cannot be charged multiple times. The impugned order was found unsustainable in law. Case-Laws Central Excise Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764468