Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg.

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..... ioner of Central Excise (All) (2) The Chief Commissioner of Central Excise Customs (All) (3) The Chief Commissioner of Customs (All) (4) Directors General (All) (5) Webmaster.cbec@icegate.gov.in Madam/Sir, Sub: Levy of the Education Cess and the Secondary and Higher Education Cess on other cesses- reg. Attention is invited to Circular No. 345/2/2004-TRU (Pt.) dated 10th Augu .....

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..... er Tea Act, 1953 etc. 3. The matter has been examined. A cess levied under an Act which is not administered by Ministry of Finance (Department of Revenue) but only collected by Department of Revenue under the provisions of that Act cannot be treated as a duty which is both levied and collected by the Department of Revenue. 4. It is, therefore, reiterated that the Education Cess and the Sec .....

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