https://www.taxtmi.com/caselaws?id=781471 CESTAT CHANDIGARH - AT allowed the appeal, holding that Education Cess and Secondary & Higher Education Cess must be taken into account twice when calculating duty on EOU clearances to DTA under Explanation 2(ii) to s.3(1) of the Customs Tariff Act. The bench found the point not res integra, followed a co-ordinate bench decision later upheld by SC, and endorsed calculating the aggregate of customs duties first and then applying it to 100% EOUs; education cess on CVD is properly included. The impugned order was set aside. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781471 CESTAT CHANDIGARH - AT allowed the appeal, holding that Education Cess and Secondary & Higher Education Cess must be taken into account twice when calculating duty on EOU clearances to DTA under Explanation 2(ii) to s.3(1) of the Customs Tariff Act. The bench found the point not res integra, followed a co-ordinate bench decision later upheld by SC, and endorsed calculating the aggregate of customs duties first and then applying it to 100% EOUs; education cess on CVD is properly included. The impugned order was set aside. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781471