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2023 (6) TMI 911 - AT - CustomsDebit of Education Cess and Secondary Higher Education cess through MEIS/SEIS scrips - clarification issued vide Board’s Circular No.02/2020-Cus. dated 10.01.2020 - HELD THAT:- Payment of Social Welfare Charge through debiting MEIS/ SEIS scrips has been accepted by the learned Commissioner by relying upon the Board’s Circular but for Education Cess and Secondary & Higher Education Cess it has been held that these are not covered by the aforesaid clarification and have to be paid in cash only, whereas according to learned counsel the Hon’ble High Court of Judicature at Madras on identical issue in the matter of M/S. KTV HEALTH FOOD PVT. LTD. VERSUS THE COMMISSIONER OF CUSTOMS (PREVENTIVE) , TIRUCHIRAPALLI [2021 (10) TMI 119 - MADRAS HIGH COURT] while extending the benefit of the Board’s clarification dated 10.1.2020 has held that the benefit of the Board’s circular cannot be denied to the importer on the ground that Education Cess is different component from BCD. In the aforesaid decision the Hon’ble High Court made it clear that benefit of the Board’s circular dated 10.1.2020, which permits the payment of basic customs duty or additional customs duty through MEIS scrips by virtue of its clause 11, cannot be denied for education cess or higher and secondary education cess being a different component. The issue involved herein is no more res judicata and in view of clause 11 of the Board’s circular dated 10.1.2020, which permits the payment made through debit in duty credit scrips for past cases, there is no justification for insisting in cash payment towards education cess and secondary & higher education cess and accordingly the issue is decided in favour of the appellant herein. Appeal allowed.
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