Import made under DEPB scheme, of the goods which are fully ...
Goods Imported Under DEPB Scheme Are Exempt from Customs Duty and Education Cess Cannot Be Imposed.
October 6, 2015
Case Laws Customs AT
Import made under DEPB scheme, of the goods which are fully exempt from payment of Customs duty and therefore, no Customs duty is levied and collected. The Education Cess at the prescribed rate also cannot be levied - AT
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