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Whether the goods manufactured by hundred percent EOU when sold in India can be subjected to levy of Education Cess under the Central Excise Act?
Case Law Details
- Case Name
- Sarla Performance Fibers Ltd. Vs The Commissioner of Central Excise & Customs (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CENTRAL EXCISE APPEAL NO. 96 OF 2008
Sarla Performance Fibers Ltd.
Vs
The Commissioner of Central Excise & Customs
Dated: 20th August, 2008
J U D G M E N T:
1. By consent of parties the appeal is heard finally.
2. The question that arises for consideration in this appeal is whether the goods manufactured by hundred percent EOU (Export-Oriented Undertaking) when sold in India can be subjected to levy of Education Cess under the Central Excise Act.
3. We have heard the learned Counsel appearing for both sides. It, prima facie, appears that under pr...
