https://www.taxtmi.com/caselaws?id=269429 Education Cess under the Finance (No. 2) Act, 2004 applied only to duties of excise both levied and collected by the Central Government through the Department of Revenue. Board circulars were relied on to clarify that a cess could enter the Education Cess base only if it satisfied both conditions. Because Paper Cess was levied by a different Ministry and merely collected through the Department of Revenue, it did not meet the statutory requirement. Education Cess was therefore not payable on Paper Cess collected on clearance of paper and paper board. en-us Thu, 29 Oct 2015 00:00:00 +0530 Mon, 14 Dec 2015 22:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269429 Education Cess under the Finance (No. 2) Act, 2004 applied only to duties of excise both levied and collected by the Central Government through the Department of Revenue. Board circulars were relied on to clarify that a cess could enter the Education Cess base only if it satisfied both conditions. Because Paper Cess was levied by a different Ministry and merely collected through the Department of Revenue, it did not meet the statutory requirement. Education Cess was therefore not payable on Paper Cess collected on clearance of paper and paper board. Case-Laws Central Excise Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269429