https://www.taxtmi.com/caselaws?id=233736 An exemption from excise duty under a notification does not, by itself, extend to education cess or higher education cess unless the notification expressly excludes those imposts. The notification in issue was held not to prohibit levy and collection of cess on the excise duty and additional excise duty otherwise payable on the goods. As a result, the cess remained payable despite the exemption notification, the relief against its collection was set aside, and the Revenue's challenge was accepted. en-us Mon, 04 Mar 2013 00:00:00 +0530 Tue, 14 May 2013 12:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233736 An exemption from excise duty under a notification does not, by itself, extend to education cess or higher education cess unless the notification expressly excludes those imposts. The notification in issue was held not to prohibit levy and collection of cess on the excise duty and additional excise duty otherwise payable on the goods. As a result, the cess remained payable despite the exemption notification, the relief against its collection was set aside, and the Revenue's challenge was accepted. Case-Laws Central Excise Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233736