Secondary and Higher Education Cess imposed as additional excise levy on aggregate duties for specified excisable goods. The Secondary and Higher Education Cess is an additional duty on specified excisable goods, calculated on the aggregate of all duties of excise (excluding the Education Cess and the cess itself); it is charged in addition to other excise duties and the Education Cess, and the provisions of the Central Excise Act, 1944 and its rules apply to its levy, collection, refunds, exemptions and penalties.