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M/s. Tozai Safety P. Ltd. Versus Commissioner of Customs & Central Excise, Kolhapur

100% EOU - demand of Education Cess and Secondary and Higher Education Cess - DTA clearances - Whether education cess and S&H cess are chargeable on DTA clearance made by 100% EOU even if such cesses were added while calculating the aggregate duties of customs payable under the Customs Act or any other law in force at the time imported or like goods? - Held that: - the decision in the case of KUMAR ARCH TECH PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II [2013 (4)482 - CESTAT NEW DELHI .....

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of appellant. - Appeal No. E/86272/13 - Dated:- 10-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) Shri V.B. Gaikwad, Advocate for the appellant Shri S. Hasija, Supdt.(AR) for the respondent ORDER Per M. V. Ravindran This appeal is directed against Order-in- Appeal No. PII/MMD/298/2012 dated 19.12.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of Education Cess and Secondary and Higher Educati .....

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