Custom education cess

MATHAN (AAO) (25 Points)

17 September 2011  

Sir,

We are importing coal from indonesia orgin and at the time of provisional assessment the assessing officer charges 3%(2+1) education cess on clean energy cess. In this regard, please help whether Custom education cess is applicable for the Clean Energy Cess too. If applicable please provide the notification number or case law reference.

 

Thanks,

R.Mathan