https://www.taxtmi.com/circulars?id=52619 Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly. en-us Tue, 07 Jan 2014 00:00:00 +0530 Tue, 07 Jan 2014 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52619 Education Cess and Secondary and Higher Education Cess are to be calculated only on duties that are both levied and collected by the Department of Revenue; cesses levied under Acts administered by other Ministries but collected by the Department of Revenue are excluded from the cess base, and pending assessments should be finalized accordingly. Circulars Central Excise Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52619