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TMI Blog2008 (8) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... he Board vide its letter M.F. (D.R.) Letter F. No. 345/2/2004-TRU(Pt.) and various Tribunals decision, it has to be held that sugar cess is not a duty of excise, though collected by Department of Revenue, and as such is not to be taken into account while calculating the education cess X X X X Extracts X X X X X X X X Extracts X X X X ..... ucation cess on the same or the same has to be excluded for the purpose of education cess. It may be made clear here that education cess is leviable @ 2% of the aggregate of all dues of excise. As such, if sugar cess has to be considered as duty of excise, the same would be relevant for the purpose of education cess. 3. As is observed above, sugar cess stands levied by a notification issued by Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixing rate of Cess, the same cannot be held as levied by Ministry of Finance. For the purpose of levying of education cess of any kind of duty of excise, the later should be leviable and recoverable by the Central Government in the Ministry of Finance. Inasmuch as the tea cess was not levied by Ministry of Finance, the education cess cannot be levied on the same. 4. Similarly, in case of M/s. TA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as such is not to be taken into account while calculating the education cess. The Hon'ble Himachal Pradesh High Court decision in case of M/s. Indo Farm Tractors & Motors Ltd. v. UOI, 2008 (222) E.L.T. 184 (H.P.), relied upon by the learned Jt. CDR, is not relevant inasmuch as the disputed issue in that case was applicability of education cess when the goods were exempted from excise duty. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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