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2017 (5) TMI 378 - AT - CustomsImport of steam coal - whether central excise education cess and excise secondary and higher secondary cess is available in terms of exemption N/N. 28/2010 and 29/2010? - Held that: - identical issue has come up before the Tribunal in the case of Singareni Collieries Co. Ltd. Vs. CCE, Hyderabad-II [2016 (8) TMI 1112 - CESTAT HYDERABAD], where it was held that exemption from E. Cess and S.H.E. Cess under Notifications No. 28 and 29/2010 both dated 22.06.2010 is applicable only with respect to Clean Energy Cess levied under the Finance Act, 2010, but will not be applicable with respect to Central Excise duty levied on coal w.e.f 01.03.2011 - demand upheld - penalty set aside - appeal allowed - decided partly in favor of Revenue.
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