Issues relating to imposition of Education Cess on excisable Goods and on imported goods, as pointed out by the trade and the field of formations – reg.

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.... as pointed out by the trade and the field of formations - reg. Attention of trade, CHA's & all concerned is invited to following representations/references received from the trade, pertaining to imposition of Education Cess on excisable goods & on imported goods. The point raised and the clarification are as follows. Issue No. (1): Whether Education Cess on excisable goods is leviable on goods....

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....e of two per cent of the aggregate of all duties of excise/customs ( excluding certain duties of customs like anti dumping duty, safe guard duty etc.), levied and collected. If goods are fully exempted from excise duty or customs duty, are chargeable to NIL duty or are cleared without payment of duty under specified procedure such as clearance under bond, there is no collection of duty. Thus, no e....