Leviability of Education Cess and Higher Education Cess on the Stainless Steel Patta Patti or Aluminium Circles units working under compound 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

....ctor Generals (All) Chief Commissioners of Central Excise including LTU (All) Commissioners of Central Excise (All) Sir/Madam Subject:- Leviability of Education Cess and Higher Education Cess on the Stainless Steel Patta Patti or Aluminium Circles units working under compound levy scheme - reg. References have been received from field formations on the issue of levy of Education Cess and high....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e compound levy amount specified in the relevant notification. Moreover, there is no exemption provided for the same. The comparison with compound levy scheme in respect of PanMasala/Gutkha etc. is erroneous as the two schemes are covered under different notifications. Whereas the notification No. 42/2008-CE dated 1.7.2008 in respect of Pan Masala/Gutkha specifically includes the Education Cess an....