Secondary and Higher Education Cess on imported goods

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....o India, shall be a duty of customs (in this section referred to as the Secondary and Higher Education Cess on imported goods), at the rate of one per cent., calculated on the aggregate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeable on such goods under....

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....oods shall be in addition to any other duties of customs chargeable on such goods, under the Customs Act, 1962 or any other law for the time being in force and the Education Cess chargeable under section 94 of the Finance (No. 2) Act, 2004. (52 of 1962. 23 of 2004) (3) The provisions of the Customs Act, 1962 and the rules and regulations made thereunder, including those relating to refunds and ex....