Paper Cess is levied by the Ministry of Industry under the IDR ...
Education Cess Not Applicable on Paper Cess Imposed by Ministry of Industry Under IDR Act, 1951.
December 28, 2011
Case Laws Central Excise AT
Paper Cess is levied by the Ministry of Industry under the IDR Act, 1951, it is not a duty levied by the Department of Revenue, and hence no education cess could be charged on the same
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