Education Cess on excisable goods: duty calculated on the aggregate of excise duties excluding the cess. An Education Cess on excisable goods is levied as a duty of excise on goods specified in the First Schedule to the Central Excise Tariff Act, 1985, administered by the Central Government. The cess is calculated on the aggregate of all duties of excise (including special duty or any other duty of excise) levied and collected under the Central Excise Act, 1944 or any other law, expressly excluding the Education Cess on excisable goods from that aggregate.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Education Cess on excisable goods: duty calculated on the aggregate of excise duties excluding the cess.
An Education Cess on excisable goods is levied as a duty of excise on goods specified in the First Schedule to the Central Excise Tariff Act, 1985, administered by the Central Government. The cess is calculated on the aggregate of all duties of excise (including special duty or any other duty of excise) levied and collected under the Central Excise Act, 1944 or any other law, expressly excluding the Education Cess on excisable goods from that aggregate.
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