Education Cess on excisable goods imposed as a duty of excise calculated on aggregate excise duties and levied additionally. The Finance (No. 2) Act, 2004 declares an Education Cess on excisable goods as a duty of excise calculated on the aggregate of all duties of excise (excluding the Education Cess) levied and collected under the Central Excise Act, 1944 or other law, and makes that cess additional to existing excise duties; the Central Excise Act and its rules, including refunds, exemptions and penalties, apply to the levy and collection of the Education Cess as far as may be.