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2018 (2) TMI 89 - AT - CustomsEducation cess on Clean Energy Cess - imported steaming (non-coking) coal - Held that: - Education Cess and Secondary & Education Cess as duty of Excise and duty of Customs are two different levies and as such Education Cess and Secondary & Education Cess as duty of excise is exempted but not as duty as Customs - The legal provisions for calculation of aggregate duty of Customs and Education and Higher Education Cess leviable on such duty of customs are clear and there is no ambiguity in the same - appeal dismissed - decided against appellant.
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