https://www.taxtmi.com/caselaws?id=246313 Education Cess was held not leviable on jute cess under the Jute Manufacturers Cess Act, 1993 because the cess was not a duty of excise or customs levied and collected as such by the Department of Revenue. Applying the Board's circular and the Gujarat High Court's view on a similar cess, the Tribunal treated jute cess as outside the statutory base for Education Cess under Section 93(1) of the Finance (No. 2) Act, 2004. The levy was therefore set aside and the appeals succeeded in favour of the assessee. en-us Mon, 28 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 16:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246313 Education Cess was held not leviable on jute cess under the Jute Manufacturers Cess Act, 1993 because the cess was not a duty of excise or customs levied and collected as such by the Department of Revenue. Applying the Board's circular and the Gujarat High Court's view on a similar cess, the Tribunal treated jute cess as outside the statutory base for Education Cess under Section 93(1) of the Finance (No. 2) Act, 2004. The levy was therefore set aside and the appeals succeeded in favour of the assessee. Case-Laws Central Excise Mon, 28 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246313