https://www.taxtmi.com/caselaws?id=48284 Goods manufactured by a hundred per cent export-oriented undertaking and sold in India may raise the question whether Education Cess is payable when duty is computed under the Central Excise Act, because the proviso to Section 3 treats such goods as imported goods for duty purposes and Section 93 of the Finance Act forms Education Cess as part of excise duty. The text also notes that, where the issue may affect numerous similarly placed undertakings, the Tribunal should consider issuing a general notice and giving affected persons an opportunity to be heard before a fresh decision is taken. en-us Wed, 20 Aug 2008 00:00:00 +0530 Wed, 30 Aug 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48284 Goods manufactured by a hundred per cent export-oriented undertaking and sold in India may raise the question whether Education Cess is payable when duty is computed under the Central Excise Act, because the proviso to Section 3 treats such goods as imported goods for duty purposes and Section 93 of the Finance Act forms Education Cess as part of excise duty. The text also notes that, where the issue may affect numerous similarly placed undertakings, the Tribunal should consider issuing a general notice and giving affected persons an opportunity to be heard before a fresh decision is taken. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48284