https://www.taxtmi.com/circulars?id=1614 Levy of Education Cess is on aggregate customs duties subject to exclusions. Advance Licence imports are exempt and not liable. DFRC and EPCG imports are liable to the cess. Under DEPB, duties are debited from DEPB scrip and the Education Cess must likewise be debited from the DEPB scrip. Trade Notices and Standing Orders should be issued for guidance and implementation issues reported. en-us Mon, 31 Jan 2005 00:00:00 +0530 Sat, 28 Feb 2009 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1614 Levy of Education Cess is on aggregate customs duties subject to exclusions. Advance Licence imports are exempt and not liable. DFRC and EPCG imports are liable to the cess. Under DEPB, duties are debited from DEPB scrip and the Education Cess must likewise be debited from the DEPB scrip. Trade Notices and Standing Orders should be issued for guidance and implementation issues reported. Circulars Customs Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1614