Education cess on imports payable under DFRC and EPCG, exempt for Advance Licence, debited from DEPB scrip. Levy of Education Cess is on aggregate customs duties subject to exclusions. Advance Licence imports are exempt and not liable. DFRC and EPCG imports are liable to the cess. Under DEPB, duties are debited from DEPB scrip and the Education Cess must likewise be debited from the DEPB scrip. Trade Notices and Standing Orders should be issued for guidance and implementation issues reported.