Page 182 - ELT_1st August 2020_Vol 373_Part 3

364 EXCISE LAW TIMES [ Vol. 373

(d) the Education Cess, and Secondary and Higher Education
Cess levied under Section 136 of the Finance Act, 2007 on im-
ported goods.
(2) The Education Cess on imported goods shall be in addition to any
other duties of Customs chargeable on such goods, under the Customs
Act, 1962 (52 of 1962) or any other law for the time being in force.
(3) The provisions of the Customs Act, 1962 (52 of 1962) and the rules
and regulations 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 imported goods as they apply in relation to the levy and collection of
the duties of customs on such goods under the Customs Act, 1962 or the
rules or the regulations, as the case may be.
18. Section 136 of the Finance Act, 2007, makes provision for Secondary
and Higher Secondary Cess and reads as under :
136. Secondary and Higher Education Cess. - (1) Without prejudice to the
provisions of sub-section (12) of Section 2, there shall be levied and collect-
ed, in accordance with the provisions of this chapter as surcharge for pur-
poses of the Union, a cess to be called the Secondary and Higher Education
Cess, to fulfil the commitment of the Government to provide and finance
secondary and higher education.
(2) The Central Government may, after due appropriation made by Par-
liament by law in this behalf, utilise, such sums of money of the Secondary
and Higher Education Cess levied under sub-section (12) of Section 2 and
this chapter for the purposes specified in sub-section (1) as it may consider
necessary.
19. Section 138 of Finance Act, 2007 makes provision for levy of Sec-
ondary and Higher Secondary Education Cess on excisable goods and Section
139 of the said Act makes provision for levy of Secondary and Higher Secondary
Education Cess on imported goods. Section 138 and Section 139 of the Finance
Act, 2007 read thus :
138. Secondary and Higher Education Cess on excisable goods. - (1) The
Secondary and Higher Education Cess levied under Section 136, 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 ex-
cise (in this section referred to as the Secondary and Higher Education Cess
on excisable goods), at the rate of one per cent calculated on the aggregate
of all duties of excise (including special duty of excise or any other duty of
excise but excluding Education Cess chargeable under Section 93 of the Fi-
nance (No. 2) Act, 2004 (23 of 2004) and Secondary and Higher Education
Cess on excisable 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 being in force.
(2) The Secondary and Higher Education Cess on excisable goods shall be
in addition to any other 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 and the Education Cess chargeable under Section 93 of the Finance
(No. 2) Act, 2004 (23 of 2004).

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