TMI BlogEducation Cess on imported goodsX X X X Extracts X X X X X X X X Extracts X X X X ..... tion referred to as the Education Cess on imported goods), at the rate of two per cent., calculated on the aggregate of duties of customs which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under section 12 of the Customs Act, 1962 and any sum chargeable on such goods under any other law for the time being in force, as an addition to, and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of 1962) and the rules and regulations made thereunder, including those relating to refunds and exemptions from duties and imposition of penalty shall, as far as may be, apply in relation to the levy and collection of the Education Cess on imported goods as they apply in relation to the levy and collection of the duties of customs on such goods under the Customs Act, 1962 or the rules or the reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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