Secondary and Higher Education Cess added to central excise notifications, treated as having force of law under provisional declaration. Amendments insert an explicit clause in two Central Excise non-tariff notifications to treat Secondary and Higher Education Cess on excisable goods, as leviable under specified clauses of the Finance Bill, 2007, as having the force of law by virtue of the provisional collection declaration under the Provisional Collection of Taxes Act, 1931.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Secondary and Higher Education Cess added to central excise notifications, treated as having force of law under provisional declaration.
Amendments insert an explicit clause in two Central Excise non-tariff notifications to treat Secondary and Higher Education Cess on excisable goods, as leviable under specified clauses of the Finance Bill, 2007, as having the force of law by virtue of the provisional collection declaration under the Provisional Collection of Taxes Act, 1931.
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