Special cvd u/s 3(5) of customs tariff act 75

B.S.Omkareshwar (CA-Final Student) (217 Points)

13 March 2015  
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??