ORDER
S.L. Peeran, Member (J)
1. This appeal arises from Order-in-Appeal No. 24/2007 Cus. dated 10.8.2007 by which the Commissioner (A) has confirmed Order-in-Original demanding Education Cess at 2% on the import of Crude Palm Oil. The appellant’s contention is that Education Cess is not leviable in respect of imported duty free goods under DEPB Scheme.
2. In this connection, the learned Consultant relies on this Bench’s ruling rendered in the case of Ruchi Health Foods Ltd. v. CC, Cochin 2007 (81) RLT 309 (CESTAT-Ban.) and CC (Exports), CC, Mumbai v. Reliance Industries Ltd. 2005 (71) RLT 681 (CESTAT-Mum.). He submits that the Tribunals have clearly held that Education Cess is not leviable in respect of duty free imports under DEPB scheme. He submits that the issue is covered in their favour and prays for allowing the appeal.
The learned SDR reiterated the department’s view.
3. On a careful consideration, we find that in both the cited judgments, it is clearly held that Education Cess is not leviable in respect of duty free import under DEPB Scheme. In view of these citations, the impugned order is set aside and appeal is allowed with consequential relief, if any.
(Pronounced and dictated in open Court)