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Customs - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Target Plus Scheme - Discharge of Education Cess @ 2% on the ...


Revenue's Claim on Education Cess Exemption Under Target Plus Scheme Rejected by Authority.

December 3, 2015

Case Laws     Customs     AT

Target Plus Scheme - Discharge of Education Cess @ 2% on the goods imported - revenue submitted that under the Target Plus Scheme, basic customs duty and additional customs duty are exempted but Education Cess is not exempted. - contention of the revenue rejected - AT

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