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of <h1>Education Cess Not Applicable on Pre-Imposition Goods; Exempt for Duty-Free and Certain Imports like Alcoholic Beverages.</h1> The circular addresses issues regarding the imposition of Education Cess on excisable and imported goods. It clarifies that Education Cess is not applicable to goods manufactured before its imposition but cleared afterward. Goods exempt from excise or customs duty, or cleared without duty payment, are not subject to the cess. Alcoholic beverages, not specified in the Central Excise Tariff, are exempt from the cess when imported. Only duties levied and collected by the Department of Revenue as excise or customs duties are considered for calculating the Education Cess.
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