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TMI Blog2018 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... oms duty for the imported steaming (non-coking) coal by the appellant. The appellant filed various Bills of Entry for clearance of said imported goods. The Bills of Entry were originally assessed provisionally for want of certain original documents. Thereafter, on submission of these documents the assessments were finalized. The appellants are aggrieved only by that portion of finalization of assessment which they claimed do not extend the benefit of exemption available to Education Cess and Higher Education Cess on Clean Energy Cess while calculating the aggregate of Cess payable on Customs duty. The lower authorities held that the said Education Cess levied under Section 126 (1) of the Finance Act, 2007 on imported goods specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption of Education Cess on Clean Energy Cess should have been properly interpreted to extend the benefit to the appellant. 3. Ld. A.R reiterated the findings of the lower authorities and submitted that it is clear that the exemption referred to by the appellant is only with reference to Education Cess leviable on Clean Energy Cess which is termed as Duty of Excise. The cess payable on aggregate customs duty is governed separately by the legal provision and there is no exemption from any part of calculation of such aggregate duty of Customs and consequently the Education Cesses payable on Customs duty. He contested the plea of the appellant to the effect that the exemption of Education Cess on Excise side are automatically applied to Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeable on such goods under any other law for the time being in force, as an addition to, and in the same manner as, a duty of customs, but not including (a) the safeguard duty referred to in section 8B and 8C of the Customs Tariff Act.,1975; (b) The countervailing duty referred to in section 9 of the Customs Tariff Act, 1975; (c) The anti-dumping duty referred to in section 9A of the Customs Tariff Act, 1975; and (d) the Education Cess on imported goods and as per Section 84 (2) of the Finance Act, 2004, the Education Cess on imported g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Educational Cess 2% --- 0.42 Customs S&HE Cess 1% --- 0.21 Value for SAD --- 121.64 SAD @ 4% --- 4.865 Total Duty 26.495 The table and illustration supra clearly depicts Education Cess and Secondary & Education Cess as duty of Excise and duty of Customs are two different levies and as such Education Cess and Secondary & Education Cess as duty of excise is exempted but not as duty as Customs. 6. We are in full agreement with the analysis made by the lower authorities and find no merit at all in the submissions made by the appellant. The legal provisions for calculation of aggregate duty of Customs and Education and Higher Education Cess leviable on such duty of customs are clear a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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