Chargability of Education Cess

This query is : Resolved 

06 March 2008 On additional and Anti-dumping duty, higher education cess@1% will be charged? if yes then under which provisions of customs?

07 March 2008 THE FINANCE ACT INTRODUCED IN PARLIAMENT IN THE YEAR 2007 FOR BUDGET PROPOSALS FOR 2007-2008 CONTAINED A LEVY OF HIGHER EDUCATION CESS OF 1% IN ADDITION TO BASIC EDUCATION CESS OF 2%( THIS WAS INTRODUCED EARLIER) ON ALL TAXES DIRECT OR INDIRECT TAXES WHICH INCLUDES CUSTOMS ALSO.
WHEN THE UNION PARLIAMENT PASSED A BILL FOR A LEVY ON ALL TAXES , IT IS IMMATERIAL WHETHER ANY PARTICULATR ACT HAS TO AGAIN CONTAIN SUCH LEVY.
R.V.RAO


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