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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Levy of Education cess on Basic Customs Duty which was debited ...


Education Cess Not Applicable on Basic Customs Duty When Goods Have Nil Duty or Are Cleared Duty-Free.

December 20, 2014

Case Laws     Customs     HC

Levy of Education cess on Basic Customs Duty which was debited in the DEPB Licence - when the goods are chargeable to Nil duty or are cleared without payment of duty, the question of education cess to be levied does not arise - HC

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