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2018 (5) TMI 994 - AT - CustomsCharge-ability of Education Cess - import under DEPB under N/N. 45/2002-Cus - in case of clearance of imported goods by debiting the duty in DEPB Passbook under N/N. 45/2002-Cus, whether Education cess is payable or otherwise? - Held that: - identical issue decided in the case of The Commissioner of Customs (Export) Versus M/s. Reliance Industries Ltd. [2015 (9) TMI 399 - BOMBAY HIGH COURT], where it was held that in case of import under DEPB under N/N. 45/2002-Cus, the Education Cess is not chargeable. Revenue has placed reliance on the Hon'ble Madras High Court's judgment in the case of TANFAC Industries Ltd. Vs Asstt. Commissioner of Customs, Cuddalore [2009 (4) TMI 92 - MADRAS HIGH COURT], where it was held that it cannot be said that the customs duty is exempted under DEPB. Education Cess is also liable to be debited in DEPB or ought to have been paid in cash - this judgment has been Consideration by Hon’ble High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd [2012 (7) TMI 679 - GUJARAT HIGH COURT]. Moreover the Hon'ble Madras High Court in another judgment in the case of DCW [2014 (12) TMI 728 - MADRAS HIGH COURT] held that question of leviability of Education Cess does not arise - In this development of law on the subject issue, the later judgment of Hon'ble Madras High Court in case of TENFAC Industries Ltd. stand distinguished. Appeal allowed - decided in favor of assessee.
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