Page 181 - ELT_1st August 2020_Vol 373_Part 3

2020 ] COMMISSIONER OF CUSTOMS v. NAYARA ENERGY LTD. 363

regulations made thereunder, including those relating to refunds, exemptions
etc.; and those, which do not make applicable any provisions like refunds, draw-
back etc.
16. Vide Chapter VI of Finance (No. 2) Act, 2004 provision came to be
made for Education Cess. Section 93 of the Finance [No. 2] Act, 2004 provides for
levy of education cess on excisable goods and reads thus :
93. Education Cess on excisable goods. - (1) The Education Cess levied
under Section 91, in the case of goods specified in the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), being goods manufactured or
produced, shall be a duty of excise (in this section referred to as the Educa-
tion Cess on excisable goods), at the rate of two per cent, calculated on the
aggregate of all duties of excise (including special duty of excise or any oth-
er duty of excise but excluding Education Cess, and Secondary and Higher
Education Cess levied under Section 136 of the Finance Act, 2007 on excisa-
ble goods) which are levied and collected by the Central Government in the
Ministry of Finance (Department of Revenue), under the provisions of the
Central Excise Act, 1944 (1 of 1944) or under any other law for the time be-
ing in force.
(2) The Education Cess on excisable goods shall be in addition to any oth-
er duties of excise chargeable on such goods, under the Central Excise Act,
1944 (1 of 1944) or any other law for the time being in force.
(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and the rules
made thereunder, including those relating to refunds and exemptions from
duties and imposition of penalty shall, as far as may be, apply in relation to
the levy and collection of the Education Cess on excisable goods as they
apply in relation to the levy and collection of the duties of excise on such
goods under the Central Excise Act, 1944 or the rules, as the case may be.
17. Section 94 of Finance (No. 2) Act, 2004 makes provision for levy of
education cess on imported goods and reads thus :
94. Education Cess on imported goods. - (1) The Education Cess lev-
ied under Section 91, in the case of goods specified in the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), being goods imported into
India, shall be a duty of Customs (in this section referred to as the Educa-
tion Cess on imported goods), at the rate of two per cent, calculated on
the aggregate of duties of Customs which are levied and collected by the
Central Government in the Ministry of Finance (Department of Reve-
nue), under Section 12 of the Customs Act, 1962 (52 of 1962) and any sum
chargeable on such goods under any other law for the time being in
force, as an addition to, and in the same manner as, a duty of Customs,
but not including -
(a) the additional duty referred to in sub-section (5) of Section 3 of
the Customs Tariff Act, 1975 (51 of 1975);
(aa) the safeguard duty referred to in Sections 8B and 8C of the
Customs Tariff Act, 1975 (51 of 1975);
(b) the countervailing duty referred to in Section 9 of the Customs
Tariff Act, 1975 (51 of 1975);
(c) the anti-dumping duty referred to in Section 9A of the Cus-
toms Tariff Act, 1975 (51 of 1975); and
EXCISE LAW TIMES  1st August 2020  181