2010 (6) TMI 816 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal, stating that education cess does not need to be levied again on the amount calculated for Customs duty payable on goods cleared by 100% EOU to domestic tariff area. The decision was based on a precedent case of M/s Sarla Performance Pvt. Ltd. Stay petition and appeal were disposed of accordingly.