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TMI Blog2023 (3) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Section 84 (1) read with Section 84 (2) of Finance Act, 2004 will also levied on Clean Energy Cess as being part of aggregate of Customs. There are no merit in these appeals. Appeals filed by the appellants are dismissed. - CUSTOMS APPEAL No.40031 of 2013 and CUSTOMS APPEAL No.40032 of 2013 - FINAL ORDER NO. 40112-40113 / 2023 - Dated:- 7-3-2023 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Ms. Varshitha, Advocate For the Appellant Shri S. Balakumar, Assistant Commissioner (A.R) For the Respondent ORDER Brief facts are that the appellant filed two Bills of Entry both dated 27.07.2011 for clearance of 51700 MTs and 33000 MTs of Steaming (Non-coking) coal in bulk. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposed with a batch of other cases by the Tribunal on 31.01.2018. The relevant paragraphs Tribunal s order are reproduced as under : 4. We have heard both sides and perused the appeal records. In fact, we note that the original authority in one of the orders dt. 28.03.2014 elaborately discussed legal provision with model calculation before arriving at the final conclusion. Since we are in full agreement with the legal analysis and factual finding of the lower authorities, the relevant portion of the order is reproduced below : 19.1. Having clarified about the levy and exemption of Education Cess (2%) and Secondary Higher Education Cess (1%) on Clean Energy Cess as duty of Excise it is pertinent to explain the levy and collection o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Cess on imported goods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962. 19.3. The Clean Energy Cess is levied as duty of excise and is applicable to imported goods by virtue of Section 3(1) of Customs Tariff Act, 1975 in the form of additional duty of Customs and as such it is clear Clean Energy Cess on imported goods is levied as additional duty of Customs under Section 3 (1) of Customs Tariff Act, 1975 and therefore becomes duty of Customs. 19.4. Accordingly, it is amply clear that Education Cess levied under Section 81(1) of Finance Act, 2004 on imported goods specified in First Schedule to the Customs Tariff Act, 1975 into India at the rate of 2% on aggregate duty of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.865 Total Duty 26.495 The table and illustration supra clearly depicts Education Cess and Secondary Education Cess as duty of Excise and duty of Customs are two different levies and as such Education Cess and Secondary Education Cess as duty of excise is exempted but not as duty as Customs. 6. We are in full agreement with the analysis made by the lower authorities and find no merit at all in the submissions made by the appellant. The legal provisions for calculation of aggregate duty of Customs and Education and Higher Education Cess leviable on such duty of customs are clear and there is no ambiguity in the same. The case laws mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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