9911796707
TMI Blog2011 (11) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... ulated on the aggregate duties of excise/customs (excluding certain duties of customs like anti-dumping duty, safeguard duty 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 - Followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon ble Gujarat High Court held that sugar cess levied under Sugar Cess Act, 1982 was not a duty of excise for the purpose of levy of Education Cess under Section 93 of the Finance (No. 2) Act, 2004. We further note that, in Circular No. 345/2/2004-TRU(Pt.), dated 10-8-2004, CBEC clarified as under :- Issue No. (4) : Whether duties/cesses which either not collected as duty of excise/customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
