TaxTMI 
TaxTMI 
Customs Edu Cess and SH.Ed Cess
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....ustoms Edu Cess and SH.Ed Cess<br> Query (Issue) Started By: - Mathurthi RamKumar Dated:- 9-9-2014 Last Reply Date:- 20-9-2014 Central Excise<br>Got 5 Replies<br>Central Excise<br>Dear All, Greetings. I am working at Kraft Paper manufacturing unit. We import paper machinery parts and paid Customs duty along with BCD + CVD+ customs edu cess and sh.ed.cess. I want to now cenvat credit availed CVD +....
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.... customs edu cess and sh.ed.cess or only for CVD ? Kindly help me in this regard. Regards M.RamKumar Reply By Rajagopalan Ranganathan: The Reply: Dear Shri. Ram Kumar, Notification No.13/2012-CUS. (NT) dated 17.3.2012 and Notification No.14/2012-CUS. (NT) dated 17.3.2012exempts payment of education cess and secondary and Higher education cess payable on CVD leviable under Section 3 (1) of Cu....
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....stoms Tariff Act. Therefore, you are eligible to take credit of CVD (which is levied at the rate of central excise duty leviable) on which no education cess and Secondary and Higher education cess is payable. The education cess and Secondary and Higher education cess is payable only on Basic Customs duty. Since Basic Customs Duty cannot be taken as credit under Cenvat Credit Rules, 2004, education....
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.... cess and Secondary and Higher education cess payable on the Basic customs duty also cannot be taken as credit under Cenvat Credit Rules, 2004. Reply By Mathurthi RamKumar: The Reply: Dear Sir, Thank you for valuable reply. Regards M.RamKumar Reply By BHEL .: The Reply: Dear Shri Rajagopalan Ranganathan, I was going through your reply and the Notification No.13/2012-CUS. (NT) and Notificat....
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....ion No.14/2012-CUS. (NT) are of date dt. 27-02-2012 and do not deal with the topic.Could you kindly mention the relevant notification in this regard. Reply By Rajagopalan Ranganathan: The Reply: Sir, I am sorry that I have quoted the wrong Notifications. The Notifications are Notification No. 13/2012-Customs dated 17.3.2012 and 14/2012-Customs dated 17.3.2012. The error in quoting the correct N....
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....otification is regretted. Reply By BHEL .: The Reply: Dear Shri Rajagopalan Ranganathan, You have quoted that "The education cess and Secondary and Higher education cess is payable only on Basic Customs duty." However the "D.O. Letter from JS(TRU-I)" of Union Budget 2012-13 dated 16th march 2012 levies Edu. Cess and Secondary and Higher education cess on CVD also under the ....
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....Sl. No. 19 i.e. Computation of Customs Duties. As per my understanding earlier Edu. Cess and Secondary and Higher education cess were levied on the following: 1)Only on CVD and 2)On BCD+CVD By the Notification No. 13/2012-Customs dated 17.3.2012 and 14/2012-Customs dated 17.3.2012 the Edu. Cess and Secondary and Higher education cess which was levied Only on CVD was removed.Now the CESS is lev....
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....ied once and that is on BCD+CVD value.<br> Discussion Forum - Knowledge Sharing ....