https://www.taxtmi.com/caselaws?id=2727 Education Cess under section 93 of the Finance Act, 2004 is computed only on duties of excise or customs levied and collected by the Department of Revenue, and Tea Cess under section 25 of the Tea Act, 1953 does not fall within that base because it is levied by the Central Government in the Ministry of Commerce. A Board circular reinforced that only revenue duties of excise or customs are includible. On that reasoning, Education Cess was not payable on Tea Cess and the demand was unsustainable. en-us Tue, 25 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2727 Education Cess under section 93 of the Finance Act, 2004 is computed only on duties of excise or customs levied and collected by the Department of Revenue, and Tea Cess under section 25 of the Tea Act, 1953 does not fall within that base because it is levied by the Central Government in the Ministry of Commerce. A Board circular reinforced that only revenue duties of excise or customs are includible. On that reasoning, Education Cess was not payable on Tea Cess and the demand was unsustainable. Case-Laws Central Excise Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2727