TMI Blog2013 (9) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... the sample invoice - What was required to be done for the purpose of calculating duty payable by a 100% EOU was to calculate the customs duty payable (by calculating 25% of the normal rate as per the exemption notification), add CVD and thereafter treat the amount as excise duty and pay Cess on the same which would be the Cess payable on central excise duty worked out as per the formula. While the conclusion drawn by the Commissioner was correct, the error had been committed in identifying the Cess paid on customs duty - in the case the amount being Education Cess and SHE Cess are the Cess paid on customs duty worked out for the purpose of calculating the total customs duty payable to arrive at the excise duty payable by the assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rival contentions as worked out in the impugned order. The table A , table B and table C are reproduced which give the position as per the department as well as the appellant. TABLE-A Details as in invoice of RIL INVOICE DETAILS INVOICE NO. 50893 DT. 13-7-2007 1. A. Value 988000 2. Basic Custom Duty@25% of 5% 12350 3. CVD@16% of (988000+12350 160056 4. Edu. Cess on CVD @ 2% 3201 5. H. Edu. Cess on CVD @ 1% 1600 6. Edu. Cess on CD @ 2% of total duty 3544 7. H. Edu. Cess on CD @ 1% of total Duty 1772 Aggregate 182524 TABLE-B Correct credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner is correct, the error has been committed in identifying the Cess paid on customs duty. He drew my attention to table A in the appeal memorandum which is reproduced as under : TABLE - A Sr. No. Detail of RIL Invoice No. 50893 dated 13-7-2007 Invoice Detail Rs. 1 Assessable Value 9,88,000/- 2 Basic Customs Duty @ 25% of 5% 12,350/- 3 CVD @16% of (988000 + 12350) 1,60,056/- 4 Edu. Cess on CVD @ 2% 3,201/- Note-1 5 SHE Cess on CVD @ 1% 1,600/- Note-2 6 Edu. Cess on CD @ 2% of total duty 3,544/- 7 SHE Cess on CD @ 1% of total duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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