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2015 (9) TMI 399 - HC - CustomsLevy of Education-cess Exemption of duty under Notification No.45/02/Customs Respondent-assessee filed about 16 bills of entries and claimed benefit of Notification No.45/02/Customs On finalization of assessment, benefit of notification was extended to all bills of entries, exempting duties leviable subject to conditions that duties leviable were debited from relevant pass book under scheme known as DEPB scheme Education cess at 2% on these duties was also debited from duties of DEPB as per clause of Finance Bill 2004 Assesse protested against debit of education cess and in appeal it was held that debit of education cess and in terms DEPB scheme so also exemption notification was impermissible in law Whether tribunal has jurisdiction to hold and declare that notification/circulars issued by Board are inconsistent to legislature Held that:- duty exemption remission scheme and duty exemption pass book scheme are essentially to promote economic growth and in terms of new policy adopted by Government of India Education cess on imported goods shall be in addition to any other duties of customs chargeable on such goods under Customs Act, 1962 or any other law for the time being in force As per view taken by Gujarat high court in case of Gujarat Ambuja Exports Ltd. [2012 (7) TMI 679 - GUJARAT HIGH COURT] if customs duty is exempted in favour of assesse, then education cess on imported goods is also not to be levied and collected Following High Court Gujarat Judgment, substantial question of law answered in favour of assessee Decided against revenue.
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