Court Rules Education Cess Must Be Included in CVD Calculation for 100% EOU DTA Clearance; Demands Deemed Unlawful.

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....100% EOU - DTA clearance - Education Cess taken into account while computing the CVD element of the customs duty - there is no need to include the cess again on the Excise duty equal to the aggregate of the Customs duty and, therefore, the impugned demands are not sustainable in law. - AT....