2006 (6) TMI 41

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....e Commissioner (Appeals) holding that amounts equivalent to Basic Customs Duty (BCD) debited in DEPE licence were not to be taken into account for the purpose of levy of education cess under Section 84 of the Finance (No. 2) Act, 2004. The respondents had imported furnace oil, Vinyl Chloride Monomer (VCM) & calcium carbide and cleared the same through Tuticorin Port. The Basic Customs Duty on thes....

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.... terms of Section 84 ibid. However, the assessee got the goods cleared on payment of the cess demanded by the Customs authorities. Subsequently, refund claims were filed and these came to be dismissed by the original authority. Their appeals before the Commissioner (Appeals) succeeded. Hence the present appeals of the Revenue. 2. After hearing both sides and considering their submissions, we fi....

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....on from payment of those duties under Notification No. 45/02-Cus. ibid. In taking this view, the Bench relied on the Tribunal's Larger Bench decision in Essay Steel Ltd. Vs. Commissioner -2004 (65) RLT 360 (CESTAT-LB)=2004 (173) ELT 239 (Tri.-LB). We find that Notification No. 96/04-Cus. dated 17.9.2004 is pari materia with Notification No. 45/2002 ibid and the same granted full exemption from pay....