2018 (5) TMI 994

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....case of clearance of imported goods by debiting the duty in DEPB Passbook under Notification No. 45/2002-Cus, whether Education cess is payable or otherwise. 2. Shri Vikramath, learned Counsel appearing on behalf of the appellant submits that this issue has been decided in favour of the assessee in the following judgments:- (a) Gujarat Ambuja Exports Ltd. Vs. Government of India - 2013....

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....ion No. 45/2002-Cus though provided. exemption but by way of payment of duty by debiting the duty in DEPB Passbook, therefore, it cannot be said that the customs duty is exempted under DEPB. Education Cess is also liable to be debited in DEPB or ought to have been paid in cash. He placed reliance on the Hon'ble Madras High Court's judgment in the case of TANFAC Industries Ltd. Vs Asstt. Co....

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....e economic growth and in terms of the new policy adopted by the Government of India. The education cess on imported goods shall be in addition to any other duties of Customs chargeable on such goods under the Customs Act, 1962 or any other law for the time being in force. By Section 84(3) the provisions of the Customs Act, 1962 and the rules and regulations made thereunder including those relating....

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....rt of Gujarat in the case of Gujarat Ambuja Exports Ltd. (supra) from paras 9 to 19 has been quoted and followed with approval of the same High Court. That view has also been applied by the High Court of Gujarat in the case of Pasupati (supra). Once the Tribunal's view taken in the present case has found favour with at least three High Courts and has not been interfered with, then, we are of t....