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2011 (11) TMI 568 - CESTAT BANGALOREEducation Cess - Whether Education Cess under Section 93(1) of the Finance (No. 2) Act, 2004 is leviable on jute cess levied under Section 3 of the Jute Manufacturers Cess Act, 1993 for the periods of dispute - Held that:- As the Education Cess is calculated on the aggregate duties of excise/customs (excluding certain duties of customs like anti-dumping duty, safeguard duty etc.) levied and collected by the Department of Revenue, only such duties, which are (a) levied and collected as duties of excise/customs, and (b) are both levied and collected by the Department of Revenue should be taken into account for calculating Education Cess - Following decision of COMMISSIONER Versus SAHAKARI KHAND UDYOG MANDLI LTD. [2010 (3) TMI 718 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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