claim of refund of the amount paid by the respondents as
water cess under the provisions of the Water (Prevention and
Control of Pollution) Cess ... under the provisions of the Act they were
required to pay water cess. They protested against the
demand principally contending that sugar industry and
distillery
involved in the appeals is with respect to the levy of
education cess, higher education cess, and National Calamity Contingent
Duty (NCCD ... valorem (under Section 85 of the Finance Act, 2005);
and
d. Education Cess @ 2% ad valorem (under Section 91 of the
Finance Act, 2004) aggregating
draw toddy from the
trees. The petitioner also paid education and health cess at the prescribed
rates in pursuance of the condition in Para ... mentioned in Para. 18 of this notification that health cess at the rate of
nine naye paise per rupee shall also be payable
DATE OF JUDGMENT:
26/09/1966
BENCH:
ACT:
Mysore Health Cess Act, 1962 -Competence of the State
Legislature to levy health cess-Validity ... Cess whether
excise duty under item 1 of Schedule A of the Act .
Mysore Excise Act (Act 5 of 1901) s. 18, and Hyderabad
Abkari
SCALE (2)541
ACT:
Vegetable Oils Cess Act, 1983: Section 3. Levy and
collection of cess for period March. 1986 to March 31, 1987-
Validity ... Development Fund for promoting
the purposes of the Act. The Vegetable Oils Cess Act, 1983,
was, simultaneously enacted to levy and collect
Finance Act, 2004, the central Government levied education cess as surcharge at the rate of 2% of the aggregate duties of central excise ... Finance Act, 2007, Central Government levied secondary and higher education cess (hereinafter referred to a S&H cess) @1% in the same manner
issued by the respondents where under it was called upon to pay cess on jute yarn and twine. So are the other Writ Petitions ... Central Government. Section 9 provides for levy of a cess which, after collection, is made over to the Development Council established under Section
28th December, 1983, issued
thereunder andRules 2 and 3 of the Automobile Cess Rules,
1984. The relevant provisions are reproduced:-
The Industries (Development &
Regulation ... Imposition of cess on
scheduled industries in certain
cases: (1) There may be levied and
collectedas acess for the
purposes of this
liability towards National
Calamity Contingent Duty (for short ‘NCCD’), Education Cess and Secondary
& Higher Education Cess of a manufacturing establishment, which is exempted
from ... Excise Tariff Act, 1985 .
7. The appellant was apparently paying an automobile cess, but the NCCD,
Education Cess and Secondary & Higher Education Cess were
duty.
3) It so happened that vide Finance Act, 2004 , the Education Cess
and Higher Education Cess were also imposed, which are
surcharge ... excise duty. These Education Cess and Higher
Education Cess were also levied and collected from the
manufacturers who had set up their units
