https://www.taxtmi.com/caselaws?id=31879 Sugar cess was held to be outside the assessable base for education cess because education cess is computed only on duties of excise or customs levied and collected by the Department of Revenue under the Ministry of Finance. Although sugar cess is described as a duty of excise, it is levied under the Sugar Cess Act, 1982 through the Ministry of Consumer Affairs, Food and Public Distribution, not by the Ministry of Finance. Applying the same principle as earlier tribunal rulings, the cess was excluded from the base for education cess, and the issue was decided in favour of the assessee. en-us Tue, 26 Aug 2008 00:00:00 +0530 Thu, 25 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31879 Sugar cess was held to be outside the assessable base for education cess because education cess is computed only on duties of excise or customs levied and collected by the Department of Revenue under the Ministry of Finance. Although sugar cess is described as a duty of excise, it is levied under the Sugar Cess Act, 1982 through the Ministry of Consumer Affairs, Food and Public Distribution, not by the Ministry of Finance. Applying the same principle as earlier tribunal rulings, the cess was excluded from the base for education cess, and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31879