2007 (7) TMI 134

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....e issue involved in all these six appeals is the same. 2.The appellants are availing exemption under Notification No. 8/2004-C.E., dated 21-1-04 applicable to the impugned goods cleared from units situated in North-Eastern States. The said exemption Notification grants exemption from the whole of the Basic Duty of Excise, Additional Duties of Excise, Additional Duties of Excise (Goods of Special Importance) and National Calamity Contingent Duty subject to several conditions, one of which is that an amount equal to the sum of Basic Excise Duty, Additional Excise Duty, and National Calamity Contingent Duty payable but for the exemption in the above Notification, shall be utilised by the manufacturer only for specified investments. The Noti....

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....ustries Ltd. - 2005 (188) E.L.T. 449 in the context of DEPB Scheme and the Tribunal had held that no Education Cess was leviable since the relevant Notification No. 45/2002 granted exemption from Customs Duty, notwithstanding the fact that the said exemption was being operated through a grant of credit and debit. We extract the relevant portion of the said decision below for ease of reference :- "6. We find that the DEPB Scheme operates under an exemption Notification No. 45/2002-Customs, dated 22-4-2002. The said notification specifically exempts goods imported under DEPB Scheme from basic, additional and special additional duties of customs. However, in terms of the conditions specified in the said notification, the exemption operates ....

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....rts and therefore, no debits from DEPB scrip are required. We are also of the view that the Circular dated 31-1-2005 is contrary to the provisions of the Finance (No. 2) Act, 2004 read with Notification No. 45/2002-Customs, dated 22-4-2002. The Revenue appeal is, therefore, rejected. 9. In view of our findings that no debit towards Education Cess is required, it may be necessary for the concerned authorities to ensure that no DEPB credits are allowed at the time of exports giving rise to undue benefit." Applying the ratio of the above decision as well as considering the specific wordings of the impugned Notification No. 8/2004-C.E. and the language of the Sections 91 and 93 of the Finance Act, we hold that no Education Cess is leviabl....