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Commissioner of Customs (Import) , Mumbai Versus Bhushan Steel & Strips Ltd.

2015 (12) TMI 172 - CESTAT MUMBAI

Target Plus Scheme - Discharge of Education Cess @ 2% on the goods imported - revenue submitted that under the Target Plus Scheme, basic customs duty and additional customs duty are exempted but Education Cess is not exempted. - Held that:- first appellate authority was correct to come to such a conclusion. This view of the first appellate authority and the view of this Tribunal is affirmed by the Hon'ble High Court in the case of Pasupati Acrylon Ltd. (2014 (1) TMI 169 - GUJARAT HIGH COURT ). - .....

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ran, Member (J) And P. S. Pruthi, Member (T),JJ. For the Appellant : Shri A K Singh, Addl. Commr. (AR) For the Respondent : Ms Padmavati Patil, Adv. ORDER Per: M V Ravindran: All these appeals are disposed of by a common order as they are pertaining to the very same assessee and on the same issue. They are also directed against the very same order-in-appeal. 2. Revenue has filed these appeals on the ground that the first appellate authority has erred in allowing the appeals of the respondent-ass .....

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of Basic and Additional customs duty payable. He would also submit that the Revenue in the Grounds of Appeal has relied on Circular No. 5/2005-Cus dated 31.1.2005 for levy and collection of 2% Education Cess on the imports and submit that the Circular No. 5/2005-Cus will apply in this case. He would also submit that provisions of Notification 32/2005-Cus dated 08.04.2005 was towards the liberalization which allows an importer to pay customs duties through the credit earned on the account of inc .....

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High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd. - 2013(289) ELT 273 (Guj). She draws our attention to the para 27 of the judgment. This judgement of the Hon'ble High Court has been followed in the case of CC v. Pasupati Acrylon Ltd. - 293 ELT 182 wherein identical issue as is in the case before us was being considered. She produces a copy of the same and also submit that against that judgement, the Special Leave Petition filed by Revenue was dismissed as reported in 2013 (2 .....

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ods under the Target Plus Scheme which is exempted from Basic & Additional customs duty as per notification No. 32/2005-cus. In the present case education cess has been levied by the original authority although goods have been exempted from BCD & CVD. As per clarification dated 10.08.2004 of Board (page 18 of the appeal), it has been clarified that if goods are fully exempted from customs & excise duty and chargeable to nil duty there is no collection of duty and no education charge .....

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