Levy of Education Cess and Higher Education Cess on unit manufacturing Stainless Steel Patta Patti or Aluminium Circles and working under the Compounded Levy Scheme, - reg.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oard of Excise & Customs Dated : August 28, 2008 Subject : Levy of Education Cess and Higher Education Cess on unit manufacturing Stainless Steel Patta Patti or Aluminium Circles and working under the Compounded Levy Scheme, - reg. Chief Commissioner of Central Excise, Jaipur has pointed out that certain units manufacturing stainless steel patta and aluminium circles and working under the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....001 was notified vide notification No. 34/2001-CE, dated 28th June, 2001. Education Cess has been levied vide Finance Act, 2004 and Higher Education Cess vide Finance Act, 2007. Since these levies were not there at the time of introduction of compounded levy scheme for stainless steel patta patti and aluminium circles the same was not a part of the amount of payable under this scheme. TRU has clar....