2008 (8) TMI 359

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.... the appeal is heard finally. 2. The question that arises for consideration in this appeal is whether the goods manufactured by hundred per cent EOU (Export-Oriented Undertaking) when sold in India can be subjected to levy of Education Cess under the Central Excise Act. 3. We have heard the learned Counsel appearing for both sides. It, prima facie, appears that under proviso to Section 3 of ....

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....ce in India are to be treated as imported goods for the purpose of levying excise duty, the same fiction will have to be extended while calculating and levying the Education Cess. We are not expressing any final opinion on this question. We find from the order of the tribunal that the tribunal has not approached the question from this perspective. In our opinion, the tribunal should have considere....