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2015 (12) TMI 172 - AT - CustomsTarget Plus Scheme - Discharge of Education Cess @ 2% on the goods imported - revenue submitted that under the Target Plus Scheme, basic customs duty and additional customs duty are exempted but Education Cess is not exempted. - Held that:- first appellate authority was correct to come to such a conclusion. This view of the first appellate authority and the view of this Tribunal is affirmed by the Hon'ble High Court in the case of Pasupati Acrylon Ltd. (2014 (1) TMI 169 - GUJARAT HIGH COURT ). - As regards the reliance placed on Circular No. 5/2005 we find that the learned Counsel is correct in bringing to our notice that the said Circular has been struck down in the case of Gujarat Ambuja Exports Ltd. (2012 (7) TMI 679 - GUJARAT HIGH COURT ). - the first appellate authority has not erred in passing such an order. - Impugned order is upheld as correct, legal and does not suffer from any infirmity - Decided against Revenue.
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