https://www.taxtmi.com/caselaws?id=54147 The Tribunal concluded that Education Cess was not leviable on goods imported under the DEPB Scheme, as these imports were fully exempt from customs duties. Consequently, no debits from DEPB scrip were required. The Tribunal found the Ministry of Finance's circular, which suggested otherwise, to be inconsistent with the Finance Act and DEPB regulations. The Tribunal directed authorities to prevent undue DEPB credits during exports due to this exemption and criticized the lower appellate authority for its general remarks against the department, stressing adherence to natural justice principles. Copies of the order were to be distributed to relevant authorities for compliance. en-us Mon, 08 Aug 2005 00:00:00 +0530 Mon, 22 Apr 2024 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54147 The Tribunal concluded that Education Cess was not leviable on goods imported under the DEPB Scheme, as these imports were fully exempt from customs duties. Consequently, no debits from DEPB scrip were required. The Tribunal found the Ministry of Finance's circular, which suggested otherwise, to be inconsistent with the Finance Act and DEPB regulations. The Tribunal directed authorities to prevent undue DEPB credits during exports due to this exemption and criticized the lower appellate authority for its general remarks against the department, stressing adherence to natural justice principles. Copies of the order were to be distributed to relevant authorities for compliance. Case-Laws Customs Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54147