2011 (2) TMI 769

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..... c tariff area - once the measure of Customs duty equivalent to Central Excise duty leviable on the like goods has been worked out, the question of levying education cess separately in respect of clearances by 100% EOU to DTA does not arise - Decided in favor of assessee. - E/560 of 2010 - Final Order No. A/319/2011-WZB/AHD - Dated:- 15-2-2011 - Mrs. Archana Wadhwa, Mr. B.S.V. Murthy, JJ. .....

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..... culating the customs duty payable on the goods in respect of clearances made by 100% EOU to domestic tariff area. The lower authorities have held that even after arriving at the measure of Customs duty for working out the Central Excise duty payable, the education cess has to be levied once again. 4. Both sides agree that this issue is covered by the decision of this Tribunal in the case of M/ .....

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