https://www.taxtmi.com/caselaws?id=202957 Sugar cess under Section 3 of the Sugar Cess Act, 1982 is a distinct statutory levy imposed for the Sugar Development Fund and is additional to central excise duty, so it does not form part of the aggregate duties of excise for computing education cess. The Act's incorporation of the Central Excise Act, 1944 applies only to levy and collection machinery and does not alter the substantive character of the cess or convert it into central excise duty. On that basis, education cess is not payable on sugar cess. en-us Thu, 11 Mar 2010 00:00:00 +0530 Thu, 29 Jan 2026 15:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202957 Sugar cess under Section 3 of the Sugar Cess Act, 1982 is a distinct statutory levy imposed for the Sugar Development Fund and is additional to central excise duty, so it does not form part of the aggregate duties of excise for computing education cess. The Act's incorporation of the Central Excise Act, 1944 applies only to levy and collection machinery and does not alter the substantive character of the cess or convert it into central excise duty. On that basis, education cess is not payable on sugar cess. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202957