Educational & Higher Education Cess payable on Clean Energy Cess

Chemplast Sanmar Ltd. Vs Commissioner of Customs (CESTAT Chennai) The appellant had contended before the authorities below that as per Section 83 (3) of Chapter VII , Section 83 (5) of Chapter VII of the Finance Act, 2010, Section 94 of the Finance Act, 2004, Section 138 & Section 139 of the Finance Act, 2007 read with Notification No.28/2010- CE and No.29/2011-CE both dated 22.06.2010, imported coal would not attract Customs Education Cess and Higher Education Cess; that the adjudicating had erred by including the clean energy cess component with Basic Customs Duty for the purpose of calc...