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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