TMI BlogEducation Cess Not Applicable on Basic Customs Duty When Goods Have Nil Duty or Are Cleared Duty-Free.Levy of Education cess on Basic Customs Duty which was debited in the DEPB Licence - when the goods are chargeable to Nil duty or are cleared without payment of duty, the question of education cess to be levied does not arise - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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