2006 (6) TMI 382

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..... espondent. [Order per : P.G. Chacko, Member (J) (for the Bench)]. - These appeals filed by the Department are against orders passed by the Commissioner (Appeals) holding that amounts equivalent to Basic Customs Duty (BCD) debited in DEPB licence were not to be taken into account for the purpose of levy of education cess under Section 84 of the Finance (No. 2) Act, 2004. The respondents had impo .....

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..... able as a percentage of the amount so debited inasmuch as the cess could be levied only where the BCD and CVD were leviable and recoverable in terms of Section 84 ibid. However, the assessee got the goods cleared on payment of the cess demanded by the Customs authorities. Subsequently, refund claims were filed and these came to be dismissed by the original authority. Their appeals before the Commi .....

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..... t no education cess was leviable on the amounts of BCD and CVD debited in DEPB scrip inasmuch as there was full exemption from payment of those duties under Notification No. 45/02-Cus., ibid. In taking this view, the Bench relied on the Tribunal's Larger Bench decision in Essar Steel Ltd. v. Commissioner - 2004 (173) E.L.T. 239 (Tri.-LB). We find that Notification No. 96/04-Cus., dated 17-9-2004 i .....

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