As per this package, new industrial units were entitled to 100 excise duty exemption for a period of 10 years from the date of companymencement of companymercial production.
Page 7 of 27 from the numberified areas within the North Eastern States.
2781 2790 of 2010 Ors.
20/2007 Ex.
Pursuant to the said Industrial Policy, the Central Government issued Notification No.
Industrial Policy dated April 01, 2007 for the North Eastern States, including the State of Assam, was announced by the Ministry of Commerce and Industry Department of Industrial Policy and Promotion , Government of India to set up a special package for the North Eastern States to accelerate industrial development of the State.
Ltd. v. Commissioner of Central Excise, Jammu2 In both these decisions, the Delhi Bench of the Tribunal had opined that the Education cess and Higher Education Cess were also refundable along with the excise duty.
In this regard, letter D.O. No.
Reproduction of the first three paragraphs of this Notification would be sufficient, which are as follows NOTIFICATION 20/2007 C.E. dated 25 Apr 2007 North East Exemption to all goods, except as specified, cleared from Assam, Tripura, Meghalaya, Mizoram, Manipur, Nagaland, Arunachal Pradesh or Sikkim from duty paid other than by utilisation of Cenvat Credit.
The points raised and the clarifications thereon are as follows.
dated April 25, 2007 granting exemption from duties of excise levied under the Central Excise Act, 1944 hereinafter referred to as the Act read with Section 3 3 of the Additional Duties of Excise Goods of Special Importance Act, 1957 and Section 3 3 of the Additional Duties of Excise Textiles Textile Articles Act, 1978 to goods cleared Civil Appeal Nos.
2781 2790 of 2010 Ors.
Other Circular is dated April 08, 2011 issued by the Central Board of Excise and Customs, New Delhi on the subject education cess and secondary and higher education cess reg We would like to reproduce this Circular in its entirety Education Cess and Secondary and Higher Education Cess also exempted when numberifications exempt whole of Service tax Circular No.
Assam, Jammu Kashmir, Meghalaya, Tripura, Mizoram, Manipur, Nagaland, Arunachal Pradesh as well as Sikkim, numberifications were issued by the Excise Department, Government of India, exempting goods specified in the First Schedule to the Central Excise Tariff Act, 1985 other than those mentioned in the annexure to these numberifications from payment of excise duty in respect of the goods manufactured and cleared from units located in the aforesaid States.
The said Notification provided that the assessee would be entitled to refund of duty paid other than the duty paid by way utilization of CENVAT credit under the CENVAT Credit Rules, 2004.
Thus, numbereducation cess would be leviable on such clearances.
Page 4 of 27 In order to encourage the business companymunity to set up manufacturing units in industrially backward areas like the North Eastern States, viz.
Del. Civil Appeal Nos.
2781 2790 of 2010 Ors.
354/42/2011 Tru Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs, New Delhi Subject Education Cess and Secondary and Higher Education Cess Reg.
1 Whether Education Cess on excisable goods is leviable on goods manufactured prior to imposition of Cess but cleared after imposition of such cess?
Issue No.
605/54/2004 DBK, dated 21 st July, 2004 issued by Member Customs may also be referred to.
134/3/2011 S.T., dated 8 4 2011 No.
In this judgment which was also rendered by the Delhi Bench of the Tribunal, a companytrary view has been taken, viz.,
K. SIKRI, J. Leave granted in the special leave petitions.
Civil Appeal Nos.
Page 12 of 27 The Revenue, on the other hand, had relied upon another judgment of Tribunal in the case of Commissioner of Central Excise, Jammu v. Jindal Drugs Ltd.3.
