No Education Cess on Imports under DEPB - SC Dismisses Revenue Appeals
IN Gujarat Ambuja Exports vs Government of India - , the Gujarat High Court had held that no Education Cess was payable on imports under DEPB and the Board Circular 5/2005-Cus dated 31.01.2005, clarifying that it was payable was quashed to that extent and set aside.
The High Court followed the precedent in Adani Wilmer vs UOI - 2012-TIOL-832-HC-AHM-CUS.
The persistent Revenue took both the cases to the Supreme Court. The Supreme Court on Friday condoned delay, but dismissed both the appeals.