Education cess on excisable goods recognised as levy under section 91 read with section 93 of the Finance Act. The amendment substitutes entry (g) in Explanation III to treat the Education cess on excisable goods as the cess levied and collected under the Finance (No.2) Act, 2004, thereby identifying that education cess as the statutory levy applicable to excisable goods for purposes of Notification No. 42/2001 Central Excise (N.T.).