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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Valuation - inclusion of paper cess in the calculation of ...

Central Excise

September 6, 2022

Valuation - inclusion of paper cess in the calculation of Education Cess and Secondary and Higher Education Cess - They obviously lost sight of the Circular No. 978/2/2014-CX, dated 7-1-2014 where it has been clarified that the Education Cess and the Secondary and Higher Education Cess are not to be calculated on cesses which are levied under Acts administered by Department/Ministries other than Ministry of Finance (Department of Revenue), but rather only collected by the Department of Revenue in terms of those Acts. - AT

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