9911796707
TMI Blog2006 (6) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... per P.G. Chacko: These appeals filed by the Department are against orders passed by the Commissioner (Appeals) holding that amounts equivalent to Basic Customs Duty (BCD) debited in DEPE licence were not to be taken into account for the purpose of levy of education cess under Section 84 of the Finance (No. 2) Act, 2004. The respondents had imported furnace oil, Vinyl Chloride Monomer (VCM) c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch as the cess could be levied only where the BCD and CVD were leviable and recoverable in terms of Section 84 ibid. However, the assessee got the goods cleared on payment of the cess demanded by the Customs authorities. Subsequently, refund claims were filed and these came to be dismissed by the original authority. Their appeals before the Commissioner (Appeals) succeeded. Hence the present appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on the amounts of BCD and CVD debited in DEPB scrip inasmuch as there was full exemption from payment of those duties under Notification No. 45/02-Cus. ibid. In taking this view, the Bench relied on the Tribunal's Larger Bench decision in Essay Steel Ltd. Vs. Commissioner -2004 (65) RLT 360 (CESTAT-LB)=2004 (173) ELT 239 (Tri.-LB). We find that Notification No. 96/04-Cus. dated 17.9.2004 is par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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