TMI Blog2015 (12) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Cess.” - It is clear from the Board Circular F.No.262/2/2008-CX.8, dt.07.01.2014 that a cess levied under an Act, which is 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 Department of Revenue. The Board further clarified that the Education Cess is not to be calculated on cesses which are levied under Acts administered by the Department/Ministries other than the Ministry of Finance (Department of Revenue) but are only collected by the Department of Revenue in terms of those Acts. Thus, it is clear that the amount collected by the Ministry of Finance (Department of Revenue), levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), at the rate of two percent, calculated on the aggregate of all duties of Excise (including special duty of excise or any other duty of excise but excluding Education Cess on excisable goods) which are levied and collected by the Central Government in the Ministry of Finance (Department of Revenue), under the provisions of the Central Excise Act, 1944 or under any other law for the time being in force . 4. The learned Authorised Representative for the Revenue reiterates the grounds of appeal. It is submitted that the Paper Cess is payable on the excisable goods and therefore, the Education Cess is payable on Paper Cess. It is also contended that the Paper Cess is collected by the Ministry of Finance (Department of Revenue) and it will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted are which are levied and collected by the Central Government in the Ministry of Finance, Department of Revenue. These words have been omitted. Once these words are there, it is very clear that two conditions have to be fulfilled for inclusion of the Cess. The first condition as per the clarification is that Cess should be levied and collected as duty of Excise/Customs. In this case, it is satisfied as the Cess on Paper may be considered as duty of Excise. But, there is another condition by which the Cess should be levied and collected by the Department of Revenue. Obviously, Paper Cess is not levied by the Department of Revenue, it is levied by the Department of Industrial Development, Ministry of Commerce and Industry. Therefore, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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