Issues relating to imposition of Education Cess on excisable goods and on imported goods, as pointed out by the trade and the field formations - Regarding

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..... ect : Issues relating to imposition of Education Cess on excisable goods and on imported goods, as pointed out by the trade and the field formations - Regarding. The undersigned is directed to state that subsequent to Budget, 2004 announcements, a number of representations/references have been received from the trade as well as from the field formations pertaining to imposition of Education Ce .....

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..... hout payment of excise duty/customs duty (such as clearance under bond or fulfilment of certain conditions) would be subjected to Cess. Clarification : The Education Cess is leviable at the rate 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 fr .....

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..... t subjected to the said Cess. Issue No. (4) : Whether duties/cesses which either not collected as duty of excise/customs or are collected so but by a Department other than Department of Revenue, should be included for the purposes of calculation of Education Cess? Clarification : As the Education Cess is calculated on the aggregate duties of excise/customs (excluding certain duties of cust .....

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