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2023 (3) TMI 840 - CESTAT CHENNAIDemand of Differential Duty - inclusion of clean energy cess with the Basic Customs Duty for the calculation of Customs Education Cess and Higher Education Cess - HELD THAT:- The issue stands covered in the appellant’s own case CHEMPLAST SANMAR LTD. VERSUS COMMISSIONER OF CUSTOMS, TIRUCHIRAPALLI [2018 (2) TMI 89 - CESTAT CHENNAI] where it was held that it is amply clear that Education Cess levied under Section 81(1) of Finance Act, 2004 on imported goods specified in First Schedule to the Customs Tariff Act, 1975 into India at the rate of 2% on aggregate duty of Customs levied under Section 12 of Customs Act, 1962 as per Section 84 (1) read with Section 84 (2) of Finance Act, 2004 will also levied on Clean Energy Cess as being part of aggregate of Customs. There are no merit in these appeals. Appeals filed by the appellants are dismissed.
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