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        Central Excise

        Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg.

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        Education cess calculation excludes cesses levied under non finance Acts even if collected by the Department of Revenue. Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Education cess calculation excludes cesses levied under non finance Acts even if collected by the Department of Revenue.

                                Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly.


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