Query related for custom valuation for ca/cs final

Dear Sir/Mam.

Please clarify:
 

whether the EC + SHEC shall be levy on the amount of BCD + ACD [u/s 3(1)]

or the EC + SHEC shall be levy ONLY on the amount of BCD.

Before the amendment, the EC & SHEC was applicable on Excise duty.

But after amendment the EC & SHEC on Excise duty has been omitted.

We impose ACD u/s 3(1) as if we imposed the amount of Excise duty.

Now the question arise that EC & SHEC are not applicable on Excise duty, so we impose EC & SHEC on the amount of ACD u/s 3(1) or not??

In earlier we charge EC & SHEC on the amount of BCD + ACD.

Now EC & SHEC is omitted on Excise, so whether the EC & SHEC be impose on ACD u/s 3(1)?
 

Please clarify as soon as possible..

Thanks