2013 (10) TMI 208

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....plication is the manner of calculating the education cess and higher education cess on non-cooking coal. To be more clear, the issue is whether clean energy cess payable on non-cooking coal should be first added to other customs duties and then the education cesses should be worked out. 2. This matter has to be considered by the Division Bench of the Tribunal. But both sides submit that the Div....