2015 (12) TMI 733

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....in this case is as to whether the Education Cess is payable on Paper Cess for clearance of Paper and Paper Board. Both the authorities below held that the Education Cess is levied by Ministry of Industries by GOI, in exercise of powers under sub-section (1) of Section 9 of Industrial Development and Regulation Act, 1961. 3. Clause 83 of the Finance (No.2) Bill, 2004 reads as under:- "the Education Cess levied under Section 81, in the case of goods specified in the First Schedule to the Central Excise Tariff Act, 1985, being goods manufactured or produced, shall be a duty of Excise (in this section referred to as the Education Cess on excisable goods), at the rate of two percent, calculated on the aggregate of all duties of Excise (includ....

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.... anti-dumping duty, safe guard etc) levied and collected by the Department of Revenue, only such duties, which are (a) levied and collected as duties of Excise/Customs and (b) are both levied and collected by the Department of Revenue should be taken into account for calculating Education Cess." For the proper appreciation of the case, we reproduce below the decision of the Tribunal in the case of Andhra Paper Mills Ltd (supra) as under:- "6. On a very careful consideration of the issue, we find that while reproducing Section 93, the Commissioner (A) has omitted certain important words which come after Central Government. The words which are omitted are which are levied and collected by the Central Government in the Ministry of Finance, D....