2023 (3) TMI 840

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....ed and the cargo was cleared. At the time of finalization of assessment, the adjudicating authority included the clean energy cess i.e. Rs.50 per MT with the Basic Customs Duty for the calculation of Customs Education Cess and Higher Education Cess and demanded differential duty of Rs.77,550/- and Rs.4,950/- with interest. Against this order, appellants filed appeal before Commissioner (Appeals) who dismissed the appeal. The appellant is now before the Tribunal. 2. Ld. Counsel Ms. Varshitha appeared and argued for the appellant and she was fair enough to concede that the issue stands covered against the assessee in their own case vide Tribunal's Final Order No.40244-40260/2018 dated 31.01.2018. 3. Ld. A.R Shri S. Balakumar appeared fo....

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....Education Cess (1%) on Clean Energy Cess as duty of Customs during provisional assessment though the levy and collection was not protested by the importer. 19.2 Education Cess of 2% on Customs Duty is levied vide Section 81 (1) of Finance Act, 2004 and imposed on goods imported into India specified in the First Schedule to the Customs Tariff Act, 1975 as per Section 84 (1) of Finance Act, 2004 that read as follows. "The Education Cess levied under Section 81, in the case of goods specified in the First Schedule to the Customs Tariff Act, 1975 being goods imported into India shall be a duty of customs (in this section referred to as the Education Cess on imported goods), at the rate of two percent, calculated on the aggrega....

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....aggregate duty of Customs levied under Section 12 of Customs Act, 1962 as per Section 84 (1) read with Section 84 (2) of Finance Act, 2004 will also levied on Clean Energy Cess as being part of aggregate of Customs". 5. Following illustration has also been provided by the original authority : "20.3.2 ILLUSTRATION Duty Exemption Notification & Effective Rate Duty a.Assessable value (CIF + Landing charges) --- 100 b. Basic Customs Duty (BCD) 10% --- 10.00 Value for CVD (A+B) --- 110.00 CVD equivalent to Central Excise duty 10% --- 11.00 Education Cess on CVD 2% Nil vide 28/2010 dt.22.6.2010 0 Sec. and Higher Educational Cess on CVD 1% Nil vide 29/2010 dt.22.6.2010 ....