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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..... ods and on imported goods, 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 e .....

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..... on : 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 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 b .....

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..... Clarification : As the Education Cess is calculated on the aggregate duties of excise/customs (excluding certain duties of customs like anti dumping duty, safeguard duty etc.) 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. (A. HUSSAIN) COMMISSIONER OF CUST .....

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