Sugar Cess, while an Excise duty, is excluded from Education Cess calculation per Board Circular, August 10, 2004.

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....Sugar Cess though levied as duty of Excise, the said Cess is not levied by Ministry of Finance and by relying upon the said Board of Circular dated 10.08.2004, Sugar Cess cannot be included for the purpose of computation of Education Cess - AT....