https://www.taxtmi.com/circulars?id=7544 Education Cess is a new levy on the aggregate of excise and customs duties actually levied and collected by the Department of Revenue, and therefore is not payable where goods were manufactured before the levy, where clearances are fully exempt or made without payment under specified procedures, or where imported goods are not specified in the First Schedule to the Central Excise Tariff Act; only duties both levied and collected by the Department of Revenue are counted and certain customs duties are excluded. en-us Tue, 10 Aug 2004 00:00:00 +0530 Tue, 15 Sep 2009 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7544 Education Cess is a new levy on the aggregate of excise and customs duties actually levied and collected by the Department of Revenue, and therefore is not payable where goods were manufactured before the levy, where clearances are fully exempt or made without payment under specified procedures, or where imported goods are not specified in the First Schedule to the Central Excise Tariff Act; only duties both levied and collected by the Department of Revenue are counted and certain customs duties are excluded. Circulars Central Excise Tue, 10 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7544