2015 (12) TMI 172

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....dmavati Patil, Adv. ORDER Per: M V Ravindran: All these appeals are disposed of by a common order as they are pertaining to the very same assessee and on the same issue. They are also directed against the very same order-in-appeal. 2. Revenue has filed these appeals on the ground that the first appellate authority has erred in allowing the appeals of the respondent-assessee by relying ....

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....that provisions of Notification 32/2005-Cus dated 08.04.2005 was towards the liberalization which allows an importer to pay customs duties through the credit earned on the account of incremental growth in exports achieved by them. It is his submission that 2% Education Cess is chargeable on the aggregate duties of customs levied and collected and the customs duty it is to be paid on the goods impo....

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....2 (S.C.). 5. We have considered the submissions made by both sides and perused the records. 6. We find that the issue is regarding the discharge of Education Cess @ 2% on the goods imported. It is not disputed that the customs duty liability has been debited in the Target Plus licence issued. It is pertinent to mention that the first appellate authority has recorded the following:- "I hav....

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....cted in cash. In the present case when neither basic custom duty nor CVD is charged on the imports, debiting education cess from the certificate issued under the scheme applicable to the appellant cannot be justified. I fail to understand inspite of clear insturction issued by the Board and further clarification issued by the Chief Commissioner which has binding on the department, cess is being ch....