https://www.taxtmi.com/caselaws?id=48284 The High Court set aside the impugned order and directed the tribunal to reconsider the appeal regarding the treatment of goods manufactured by Export-Oriented Undertakings (EOUs) as imported goods for the levy of Education Cess. The court emphasized the need to analyze the statutory fiction created by the legislature and its applicability to Education Cess, highlighting the potential impact on numerous EOUs. The tribunal was instructed to issue a general notice for input from EOU representatives to ensure a well-informed decision. 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 The High Court set aside the impugned order and directed the tribunal to reconsider the appeal regarding the treatment of goods manufactured by Export-Oriented Undertakings (EOUs) as imported goods for the levy of Education Cess. The court emphasized the need to analyze the statutory fiction created by the legislature and its applicability to Education Cess, highlighting the potential impact on numerous EOUs. The tribunal was instructed to issue a general notice for input from EOU representatives to ensure a well-informed decision. Case-Laws Central Excise Wed, 20 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48284