Education Cess on excisable goods: not leviable retrospectively and applies only where duty is actually levied. The Education Cess is a new levy not chargeable on goods manufactured before its imposition but cleared afterward. No Cess is leviable where goods are fully exempt, subject to nil duty, or cleared without payment of duty. The Cess applies only to goods listed in the First Schedule to the Central Excise Tariff Act and excludes items not specified. The Cess base is the aggregate duties of excise/customs actually levied and collected by the Department of Revenue, excluding certain customs duties such as anti dumping and safeguard duties.