2015 (12) TMI 172

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..... V Ravindran: All these appeals are disposed of by a common order as they are pertaining to the very same assessee and on the same issue. They are also directed against the very same order-in-appeal. 2. Revenue has filed these appeals on the ground that the first appellate authority has erred in allowing the appeals of the respondent-assessee by relying upon the Ministry of Finance Clarification .....

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..... ated 08.04.2005 was towards the liberalization which allows an importer to pay customs duties through the credit earned on the account of incremental growth in exports achieved by them. It is his submission that 2% Education Cess is chargeable on the aggregate duties of customs levied and collected and the customs duty it is to be paid on the goods imported needs to be worked out and Education Ces .....

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..... s made by both sides and perused the records. 6. We find that the issue is regarding the discharge of Education Cess @ 2% on the goods imported. It is not disputed that the customs duty liability has been debited in the Target Plus licence issued. It is pertinent to mention that the first appellate authority has recorded the following:- "I have gone through the facts and submission made by the a .....

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..... custom duty nor CVD is charged on the imports, debiting education cess from the certificate issued under the scheme applicable to the appellant cannot be justified. I fail to understand inspite of clear insturction issued by the Board and further clarification issued by the Chief Commissioner which has binding on the department, cess is being charged when BCD and CVD is full exempted or not paid i .....

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..... dings and authoritative judicial pronouncements, we do not find any reason to interfere with the impugned order passed by the first appellate authority. We hold that the first appellate authority has not erred in passing such an order. 7. Impugned order is upheld as correct, legal and does not suffer from any infirmity. Appeals filed by the Revenue are rejected. (Dictated in Court)
Case laws .....

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