Secondary and Higher Education Cess on imports applies as an additional customs duty calculated on aggregate customs duties with exclusions. The Secondary and Higher Education Cess on imported goods is levied as an additional duty of customs calculated on the aggregate of customs duties and other sums chargeable on those goods, collected in the same manner as customs duties while expressly excluding certain specified duties and the earlier Education Cess. The cess is in addition to other customs duties and its levy, refunds, exemptions and penalties are governed, as far as possible, by the Customs Act, 1962 and its rules.