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Special cvd u/s 3(5) of customs tariff act 75
Why NO education cess or secondary and higher education cess on special cvd u/s 3(5)?.... WHILE it is levied on all other duties like bcd,cvd u/s 3(1)
what is the correct Interpretation behind it??
Replies (1)
w.e.f March 1,2015 no Education cess & SHEC leviable on any excise duty, rather a consolidated rate of duty @ 12.5% shall be charged(As proposed in Finnance Budget,2015)
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