Reimbursement of Secondary and higher education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports

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Full Text of the Document

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....FIEO/ EPCs/DCs of SEZ Subject: Reimbursement of Secondary and higher education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports. In policy circular no 15 dated 4th July 2005 it was clarified that in terms of Para 8.3(b) & (c) of Foreign Trade Policy 2004-09, Education Cess paid along with excise duty for supplies made under deemed export are eligible fo....