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Issues: Whether Education Cess under Section 93(1) of the Finance (No. 2) Act, 2004 is leviable on jute cess levied under Section 3 of the Jute Manufacturers Cess Act, 1993.
Analysis: The issue was resolved by applying the Board's circular clarifying that Education Cess is to be computed only on duties of excise or customs that are levied and collected as such by the Department of Revenue. The Tribunal also relied on the view of the Gujarat High Court that a similar cess was not a duty of excise for the purpose of Education Cess. Since jute cess under the Jute Manufacturers Cess Act, 1993 is not such a duty, it was outside the base for levy of Education Cess.
Conclusion: Education Cess was not leviable on jute cess, and the issue was decided in favour of the assessee.
Final Conclusion: The appeals succeeded and the levy of Education Cess on jute cess was set aside.
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