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2014 (10) TMI 277 - AT - Central Excise100% EOU - DTA clearance - Education Cess taken into account while computing the CVD element of the customs duty - cess again included in the aggregate of the customs duty - Held that:- Issue involved in the present appeal is identical to that considered by the Larger Bench in the Kumaran Arch Tech Pvt. Ltd. case (2013 (4) TMI 482 - CESTAT NEW DELHI). Therefore, the ratio of the said decision would squarely apply. Accordingly, we hold that there is no need to include the cess again on the Excise duty equal to the aggregate of the Customs duty and, therefore, the impugned demands are not sustainable in law. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any, in accordance with law - Decided in favour of assessee.
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