Education Cess Cannot Be Applied Twice on EOU DTA Clearances: CESTAT Chandigarh

Sudhir Power Ltd. Vs Commissioner of Central Excise & Service Tax (CESTAT Chandigarh)  The dispute concerns whether an Export Oriented Unit (EOU) was required to calculate Education Cess and Secondary & Higher Education Cess twice while determining duty on Domestic Tariff Area (DTA) clearances under Explanation 2(ii) to Section 3(1) of the Customs Tariff Act, 1975. The Revenue argued that cess must be applied two times: once after calculating Basic Customs Duty (BCD) and duty under Section 3(1), and again after adding Special Additional Duty (SAD) under Section 3(5) of the Central Exc...