Education cess on excisable goods defined as leviable under the Finance Act, aligning notification wording with statutory levy. The notification substitutes Explanation-I clause (g) to specify that the education cess on excisable goods is the cess levied under section 91 read with section 93 of the Finance (No.2) Act 2004, aligning the principal notification's explanatory provisions with the statutory source of the cess.
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Education cess on excisable goods defined as leviable under the Finance Act, aligning notification wording with statutory levy.
The notification substitutes Explanation-I clause (g) to specify that the education cess on excisable goods is the cess levied under section 91 read with section 93 of the Finance (No.2) Act 2004, aligning the principal notification's explanatory provisions with the statutory source of the cess.
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