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Customs duty educational cess, Customs - Exim - SEZ

Issue Id: - 5252
Dated: 29-1-2013
By:- MUNIRAJ SRINIVASAN

Customs duty educational cess


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Dear Sir,

whether import goods customs duty educational cess and secondary educational cess is applicable ? under which notification? if we take input credit on that

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Page: 1


1 Dated: 29-1-2013
By:- Pradeep Khatri

Yes on imported goods Customs Duty, Educational Cess and SHE Cess is applicable.  No CENVAT credit of this portion except CVD and SAD is allowed.  This has been very much incorporated in the CENVAT credit Rules, 2004 as amended time to time.


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