Education cess scope clarified: not leviable on goods made before levy and not on duty free clearances. Education Cess is a new levy on the aggregate of excise and customs duties actually levied and collected by the Department of Revenue, and therefore is not payable where goods were manufactured before the levy, where clearances are fully exempt or made without payment under specified procedures, or where imported goods are not specified in the First Schedule to the Central Excise Tariff Act; only duties both levied and collected by the Department of Revenue are counted and certain customs duties are excluded.