CIR NO. 921/11/2010-CX, DT. 10/05/2010
- Document type
- Circular
- Reference no.
- Q
- Dated
Leviability of Education Cess and Higher Education Cess on the Stainless Steel Patta Patti or Aluminium Circles units working under compound levy scheme
Leviability of Education Cess and Higher Education Cess on the Stainless Steel Patta Patti or Aluminium Circles units working under compound levy scheme-reg
2. The matter has been examined. It is clarified that education cess and higher education cess would be required to be paid on S.S. Patta Patti and aluminium Circles, covered by the compound levy over and above the notified Central Excise duty as the same has not specifically been included in the compound levy amount specified in the relevant notification. Moreover, there is no exemption provided for the same. The comparison with compound levy scheme in respect of PanMasala/Gutkha etc. is erroneous as the two schemes are covered under different notifications. Whereas the notification No. 42/2008-CE dated 1.7.2008 in respect of Pan Masala/Gutkha specifically includes the Education Cess and Higher Education Cess in the amount fixed under compound levy scheme, there is no such stipulation in the scheme in respect of Stainless Steel Patta Patti and Aluminium Circles in the Notification No. 17/2007-CE dated 1-3-2007.
3. Trade and Industry may be informed.
4. Receipt of this circular may be acknowledged
5. Hindi version would follow.
Yours faithfully
(Madan Mohan)
Under Secretary (CX1 & 4)