Education Cess on imports imposed as an additional customs duty calculated on aggregate customs duties and related charges. Education Cess on imported goods is an additional duty of customs calculated on the aggregate of duties of customs and other sums chargeable, collected by the Central Government, with specified exclusions (such as countervailing and anti dumping duties). It is in addition to other customs duties, and the procedural provisions of the Customs Act, including refunds, exemptions and penalties, apply to its levy and collection as far as may be.