2009 (1) TMI 677

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..... for the Appellant. None, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. A dispute arose regarding levy of education cess and inclusion of bagging (packing) charges in the assessable value in respect of diamonium phosphate imported by the respondents. The Commissioner (Appeals) in the impugned order allowed the benefit of exemption from education cess on the ground that e .....

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..... sioner (Appeals) has considered this issue in detail. There is no dispute that the goods were bagged after unloading. The importation is complete once the goods are unloaded in the port area. Since once they are unloaded the goods have landed on the landmass. Therefore as per Section 14 the importation is complete at this stage. In view of the several judicial pronouncements considered by the Comm .....

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