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of <h1>Education Cess of 2% on Imported Goods Under Section 94 of Finance Act 2004 as Additional Customs Duty</h1> The Education Cess on imported goods, as per Section 94 of the Finance (No. 2) Act, 2004, is a customs duty imposed at a rate of two percent on the aggregate of customs duties collected by the Central Government under the Customs Act, 1962. This cess is applicable to goods specified in the First Schedule of the Customs Tariff Act, 1975, imported into India. It excludes additional duties, safeguard duties, countervailing duties, anti-dumping duties, and itself. The cess is supplementary to other customs duties and is governed by the same provisions, rules, and regulations as those applicable to customs duties under the Customs Act, 1962.
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