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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Area based exemption - Notification No. 39/2001-CE - not only ...


Area-Based Exemption: No Cash Refunds for Education and SHE Cesses; Basic Excise Duty Not Fully Exempt.

May 20, 2014

Case Laws     Central Excise     AT

Area based exemption - Notification No. 39/2001-CE - not only Education/SHE Cesses are ineligible to cash refund but also it will not be correct to say that the entire Basic Excise Duty is exempted and that accordingly no Education/SHE Cess should be payable or will be refundable - AT

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