https://www.taxtmi.com/caselaws?id=30353 Education cess was chargeable on paper cess where the latter was statutorily treated as a duty of excise under the Industries (Development and Regulation) Act, 1951. The governing clarification and section 83 of the Finance Act indicated that education cess is computed on the aggregate of duties of excise or customs, excluding only education cess itself. Since paper cess formed part of the excise-duty base, it was included in the computation of education cess. The earlier Delhi High Court decision relied on by the assessee was distinguished because it did not address whether such cess could form part of the base for another cess. en-us Mon, 09 Jun 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30353 Education cess was chargeable on paper cess where the latter was statutorily treated as a duty of excise under the Industries (Development and Regulation) Act, 1951. The governing clarification and section 83 of the Finance Act indicated that education cess is computed on the aggregate of duties of excise or customs, excluding only education cess itself. Since paper cess formed part of the excise-duty base, it was included in the computation of education cess. The earlier Delhi High Court decision relied on by the assessee was distinguished because it did not address whether such cess could form part of the base for another cess. Case-Laws Central Excise Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30353