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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

100% EOU - education cess - Aggregate of custom duties once ...

Central Excise

May 23, 2018

100% EOU - education cess - Aggregate of custom duties once worked out, question of arriving at quantum of excise duty by adding education cess again not arises. Education cess not payable for third time as contended by the department - AT

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  1. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

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