CA Gnanika (CA ) 16 February 2012
CUSTOM AUTHORITIES ARE CHARGING EDUCATION CESS AND SECONDARY HIGHER EDUCATION CESS ON CLEAN ENERGY CESS ON ENERGY CESS ON IMPORT OF COAL.
Vide Notifications 28/2010 CE and 29/2010 CE both dated 22.6.2010 provide exemption from payment of Primary and Secondary Education Cess for the goods specified under the 10 th Schedule to the Finance Act, 2010.
So does this exemption apply only for excise and not for customs?
Please clarify & provide favourable case law or refund or which co/ authority is not paying such duty?