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.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 excisable goods is leviable on goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 bond, there is no collection of duty. Thus, no ed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 CUSTOMS (IMPORT)
Circular, Trade Notice, Public Notice, Instructionsor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X