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Issues: Whether Education Cess was leviable on Paper Cess collected on clearance of paper and paper board.
Analysis: Education Cess under the Finance (No. 2) Act, 2004 was chargeable on the aggregate of duties of excise levied and collected by the Central Government in the Ministry of Finance, Department of Revenue. The Board circulars clarified that only those cesses and duties which are both levied and collected by the Department of Revenue could be taken into account. Paper Cess was levied by a different Ministry and was only collected through the Department of Revenue, so it did not satisfy the statutory requirement for inclusion in the Education Cess base.
Conclusion: Education Cess was not payable on Paper Cess.
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