Page 183 - ELT_1st August 2020_Vol 373_Part 3

2020 ] COMMISSIONER OF CUSTOMS v. NAYARA ENERGY LTD. 365

(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 Secondary and Higher Education Cess on ex-
cisable goods as they apply in relation to the levy and collection of the du-
ties of excise on such goods under the Central Excise Act, 1944 or the rules
made thereunder, as the case may be.
139. Secondary and Higher Education Cess on imported goods. - (1) The
Secondary and Higher Education Cess levied under Section 136, 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 Secondary and Higher Education Cess on im-
ported goods), at the rate of one per cent, calculated on the aggregate of du-
ties of customs which are levied and collected by the Central Government
in the Ministry of Finance (Department of Revenue), under Section 12 of the
Customs Act, 1962 (52 of 1962) and any sum chargeable on such goods un-
der 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);
(b) the safeguard duty referred to in Sections 8B and 8C of the
Customs Tariff Act, 1975 (51 of 1975);
(c) the countervailing duty referred to in Section 9 of the Customs
Tariff Act, 1975 (51 of 1975);
(d) the anti-dumping duty referred to in Section 9A of the Cus-
toms Tariff Act, 1975 (51 of 1975); and
(e) the Education Cess chargeable under Section 94 of the Finance
(No. 2) Act, 2004 (23 of 2004) and Secondary and Higher Edu-
cation Cess on imported goods.
(2) The Secondary and Higher 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 and the Education Cess chargeable under Section 94 of the Finance
(No. 2) Act, 2004 (23 of 2004).
(3) The provisions of the Customs Act, 1962 (52 of 1962) and the rules and
regulations made thereunder, including those relating to refunds and ex-
emptions from duties and imposition of penalty shall, as far as may be, ap-
ply in relation to the levy and collection of the Secondary and Higher Edu-
cation Cess on imported goods as they apply in relation to the levy and col-
lection of the duties of customs on such goods under the Customs Act, 1962
or the rules or the regulations made thereunder, as the case may be.
20. A perusal of the provisions of sub-sections (3) of Section 138 of the
Finance Act, 2007 relating to the Secondary and Higher Secondary Education
Cess indicates that the provisions of the Central Excise Act, 1944, and the rules
made thereunder, including those relating to refunds and exemptions from du-
ties 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 levy and collection of duties of excise on such goods under the Central Excise
Act, 1944. Similarly sub-section (3) of Section 139 of the Finance Act, 2007 pro-
vides that provisions of the Customs Act, 1962, and the rules made thereunder,
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