https://www.taxtmi.com/acts?id=7923 The Secondary and Higher Education Cess is an additional duty on specified excisable goods, calculated on the aggregate of all duties of excise (excluding the Education Cess and the cess itself); it is charged in addition to other excise duties and the Education Cess, and the provisions of the Central Excise Act, 1944 and its rules apply to its levy, collection, refunds, exemptions and penalties. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 19 Jan 2008 22:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7923 The Secondary and Higher Education Cess is an additional duty on specified excisable goods, calculated on the aggregate of all duties of excise (excluding the Education Cess and the cess itself); it is charged in addition to other excise duties and the Education Cess, and the provisions of the Central Excise Act, 1944 and its rules apply to its levy, collection, refunds, exemptions and penalties. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7923