2018 (2) TMI 89

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....h reference to calculation of Cess on Customs duty for the imported steaming (non-coking) coal by the appellant. The appellant filed various Bills of Entry for clearance of said imported goods. The Bills of Entry were originally assessed provisionally for want of certain original documents. Thereafter, on submission of these documents the assessments were finalized. The appellants are aggrieved only by that portion of finalization of assessment which they claimed do not extend the benefit of exemption available to Education Cess and Higher Education Cess on Clean Energy Cess while calculating the aggregate of Cess payable on Customs duty. The lower authorities held that the said Education Cess levied under Section 126 (1) of the Finance Act....

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....on various decided cases to submit that the intention and purpose of exemption of Education Cess on Clean Energy Cess should have been properly interpreted to extend the benefit to the appellant. 3. Ld. A.R reiterated the findings of the lower authorities and submitted that it is clear that the exemption referred to by the appellant is only with reference to Education Cess leviable on Clean Energy Cess which is termed as Duty of Excise. The cess payable on aggregate customs duty is governed separately by the legal provision and there is no exemption from any part of calculation of such aggregate duty of Customs and consequently the Education Cesses payable on Customs duty. He contested the plea of the appellant to the effect that the exe....

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.... as the Education Cess on imported goods), at the rate of two percent, calculated on the aggregate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeable on such goods under any other law for the time being in force, as an addition to, and in the same manner as, a duty of customs, but not including (a) the safeguard duty referred to in section 8B and 8C of the Customs Tariff Act.,1975; (b) The countervailing duty referred to in section 9 of the Customs Tariff Act, 1975; (c) The anti-dumping duty referred to in section 9A of the Customs Tariff Act, 1975; and (d) the Ed....