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TMI Blog2019 (12) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... ation cess and S H cess would be chargeable only once under Section 93 of Finance Act, 2004 and Section 138 of Finance Act, 2007 on the sum of basic customs duty and Additional customs duty. Demand set aside - appeal dismissed - decided against Revenue. - Excise Appeal No. 1362 of 2010 - A/86986/2019 - Dated:- 29-8-2019 - HON BLE DR. D.M. MISRA, MEMBER (JUDICIAL) AND HON BLE MR. S. SRIVASTAVA, MEMBER (TECHNICAL) Shri Anil Choudhary, DC, Authorized Representative for the Appellant Shri Ashwin Shetye and Neel Kothari, Advocate for the Respondent ORDER Per: Dr. D.M. Misra Heard both sides and perused the records. 2. This is an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of levy of Edu. Cess and Higher Edu. Cess thrice time in computing the applicable customs duty as per provisions of Section 3(1) of the Central Excise Act, 1944 in relation to clearance made by a 100% EOU in DTA is no more res integra and covered by the Larger Bench of this Tribunal in the case of Kumar Arch Tech (supra). Analyzing the issue of applicability of relevant provisions, it has been observed as follows: - 10. However, we are not in agreement with the stand of the Revenue for another reason. The charging provisions of education cess and S H cess are Section 91 of the Finance Act, 2004 and Section 136 of the Finance Act, 2007 respectively according to which, this levy is a cess levied as surcharge to ena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Finance (Deptt. of Revenue), on which this cess is to be levied as surcharge, would not include the education cess and S H cess. Thus, the intention of the legislature was never to charge education cess on education cess. In fact this is not permissible from very mode of this levy as prescribed in Section 91 of the Finance Act, 2004 and Section 136 of the Finance Act, 2007, as when a new tax is introduced as surcharge on the existing levies, the base on which the new levy as surcharge is to be calculated will include only the existing levies, not the new levy. If the Revenue s stand is accepted, and on the sum of Basic customs duty and Addl. Customs duty, first cess on imported goods under Section 94 of Finance Act, 2004 and Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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