Per P.G. Chacko : These appeals filed by the Department are against orders passed by the Commissioner (Appeals) holding that amounts equivalent to Basic Customs Duty (BCD) debited in DEPB licence were not to be taken into account for the purpose of levy of education cess under Section 84 of the Finance (No. 2) Act, 2004. The respondents had imported furnace oil, Vinyl Chloride Monomer (VCM) calcium carbide and cleared the same through Tuticorin Port. The Basic Customs Duty on these goods were debited in DEPB scrips in terms of Notification No. 96/2004-Cus. dated 17.9.2004. Under Section 84 of the Finance (No. 2) Act, 2004, education cess at the rate of 2% was to be levied and collected by the Department on the above imports. A dispute arose between the assessee and the Department in this connection. The Department wanted to levy the cess at the rate of 2% on the aggregate of Basic Customs Duty and Additional Customs Duty (CVD) which were debited in the DEPB scrips. The assessee objected, by contending that the debits of BCD and CVD in DEPB licence (scrip) was not a 'levy' of the duties and therefore the above cess was not leviable as a percentage of the amount so debited ina