Secondary and Higher Education Cess applies to imported goods as an additional customs levy excluding specified duties. Secondary and Higher Education Cess is levied on imported goods as an additional duty calculated on the aggregate of customs duties and other sums chargeable as customs duty, excluding specified duties such as additional duty, safeguard duty, countervailing duty, anti dumping duty and the Education Cess. The cess is collected in the same manner as customs duties, is in addition to other duties, is intended to finance secondary and higher education subject to parliamentary appropriation, and the Customs Act provisions on refunds, exemptions and penalties apply to its levy and collection as far as practicable.
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.
Secondary and Higher Education Cess applies to imported goods as an additional customs levy excluding specified duties.
Secondary and Higher Education Cess is levied on imported goods as an additional duty calculated on the aggregate of customs duties and other sums chargeable as customs duty, excluding specified duties such as additional duty, safeguard duty, countervailing duty, anti dumping duty and the Education Cess. The cess is collected in the same manner as customs duties, is in addition to other duties, is intended to finance secondary and higher education subject to parliamentary appropriation, and the Customs Act provisions on refunds, exemptions and penalties apply to its levy and collection as far as practicable.
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