Customs duty educational cess, Customs - Exim - SEZ

[MUNIRAJ SRINIVASAN]

Dear Sir,

whether import goods customs duty educational cess and secondary educational cess is applicable ? under which notification? if we take input credit on that

Posts / Replies

[Pradeep Khatri]

Yes on imported goods Customs Duty, Educational Cess and SHE Cess is applicable.  No CENVAT credit of this portion except CVD and SAD is allowed.  This has been very much incorporated in the CENVAT credit Rules, 2004 as amended time to time.