Secondary and Higher Education Cess incorporated into central excise notifications, making the cess leviable under finance law with provisional force. The central government amends three Central Excise (Non Tariff) notifications by inserting a clause in Explanation I to include the Secondary and Higher Education Cess on excisable goods as leviable under specified Finance Bill provisions and having the force of law by virtue of the provisional collection declaration, thereby extending the scope of those notifications to cover the cess.
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Provisions expressly mentioned in the judgment/order text.
Secondary and Higher Education Cess incorporated into central excise notifications, making the cess leviable under finance law with provisional force.
The central government amends three Central Excise (Non Tariff) notifications by inserting a clause in Explanation I to include the Secondary and Higher Education Cess on excisable goods as leviable under specified Finance Bill provisions and having the force of law by virtue of the provisional collection declaration, thereby extending the scope of those notifications to cover the cess.
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