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TMI Blog2014 (12) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... from excise duty/customs duty or are cleared without payment of excise duty/customs duty (such as clearance under bond of fulfilment of certain conditions) would be subjected to Cess. It was stated therein that since education cess has to be calculated at the percentage on the duty liability, when the goods are fully exempted from excise duty or customs duty, are chargeable to Nil duty or are cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue as against the order of the Customs, Excise Service Tax Appellate Tribunal, South Zonal Bench at Chennai [2006 (206) E.L.T. 1024 (Tri. - Chennai)], by raising the following substantial questions of law :- (1) Whether the Department is entitled to collect Customs Educational Cess on Basic Customs Duty which was debited in the DEPB Licence? (2) Whether the Tribunal is right in not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cheme and that the liability thereon is NIL, in other words, totally exempted from payment of duty, as per Notification No. 96/2004, dated 17-9-2004, the Tribunal held that question of levy of education cess as per Finance Act did not arise. 3. We have perused the decision of the Mumbai Tribunal. We find that Ministry of Finance clarified in the proceedings dated 8-7-2004 in D.O.F. No. 334/3/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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