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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. - contention of the revenue rejected - Tri

Customs - 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 .....

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