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of <h1>Education Cess and Higher Education Cess Must Be Paid Separately for Stainless Steel and Aluminium Under Compound Levy Scheme.</h1> The circular from the Ministry of Finance, Department of Revenue clarifies the applicability of Education Cess and Higher Education Cess on Stainless Steel Patta Patti and Aluminium Circles under the compound levy scheme. It states that these cesses must be paid separately from the Central Excise duty, as they are not included in the compound levy amount specified in Notification No. 17/2007-CE. The circular distinguishes this from the Pan Masala/Gutkha scheme, which explicitly includes these cesses in its compound levy amount. The directive is addressed to relevant authorities for dissemination to trade and industry.
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