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        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.

        <h1>Education cess applicability: cesses are payable over and above the compounded levy basic excise duty for specified metal products.</h1> The compounded levy rate for stainless steel patta patti and aluminium circles covers only basic excise duty; education cess and higher education cess were imposed after that scheme was notified and therefore are not included in the compounded rate and must be paid in addition to the basic excise duty.

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