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TMI Blog2018 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012, C/40049/2013, C/40493/2013, C/40674/2013, C/40675/2013, C/40676/2013, C/40677/2013, C/40678/2013, C/41014/2014, C/42448/2014 - Final Order No. 40244-40260 / 2018 - Dated:- 31-1-2018 - Ms. Sulekha Beevi C.S. Member ( Judicial ) And Hon ble Shri B. Ravichandran, Member ( Technical ) Shri V.S. Manoj, Advocate For the Appellant Shri K. Veerabhadra Reddy, JC (AR) For the Respondent ORDER Per B. Ravichandran This Bunch of appeals is on identical issue with reference to calculation of Cess on Customs duty for the imported steaming (non-coking) coal by the appellant. The appellant filed various Bills of Entry for clearance of said imported goods. The Bills of Entry were originally assessed provisionally for want of ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty of Customs to be calculated on the aggregate value of Customs duty payable. iii) Notification No.28/2010 dt. 22.06.2010 exempts all goods liable to Clean Energy Cess from the Education Cess leviable thereon under Section 91 and 93 of the Finance Act. Since the said notification exempts all goods liable to Clean Energy Cess from Education Cess, the said exemption should be extended to the calculation of Cess of Customs duty. iv) Reliance was placed on various decided cases to submit that the intention and purpose of exemption of Education Cess on Clean Energy Cess should have been properly interpreted to extend the benefit to the appellant. 3. Ld. A.R reiterated the findings of the lower authorities and submitted that i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Customs Duty is levied vide Section 81 (1) of Finance Act, 2004 and imposed on goods imported into India specified in the First Schedule to the Customs Tariff Act, 1975 as per Section 84 (1) of Finance Act, 2004 that read as follows. The Education Cess levied under Section 81, in the case of goods specified in the First Schedule to the Customs Tariff Act, 1975 being goods imported into India shall be a duty of customs (in this section referred to as the Education Cess on imported goods), at the rate of two percent, calculated on the aggregate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Following illustration has also been provided by the original authority : 20.3.2 ILLUSTRATION Duty Exemption Notification Effective Rate Duty a.Assessable value (CIF + Landing charges) --- 100 b. Basic Customs Duty (BCD) 10% --- 10.00 Value for CVD (A+B) --- 110.00 CVD equivalent to Central Excise duty 10% --- 11.00 Education Cess on CVD 2% ..... X X X X Extracts X X X X X X X X Extracts X X X X
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