Cess on cvd

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Dear Members,

As per the recent budget amendment, there is no Education Cess or Secondary and Higher Education Cess applicable on CVD.

My doubt is, in case Basic Customs Duty is Nil, but CVD is applicable (i.e. 12%), whether education cess has to be charged on the total duty (i.e. on BCD + CVD)? 

Let me explain my doubt with example:

Assessable Value : 100

BCD : NIL

CVD : 12% (No Cess Included)

Cess (on BCD + CVD), i.e. on (0+12) - whether this cess is applicable?

Replies (1)

2% and 1% Cess is on both ( BCD + CVD) , of bcd is nil then on cvd but it will not be cenvatable


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