GST : Section 3 of The Central Excise Act, 1944 Read with Section 93 of The Finance (No.2) Act, 2004 and Section 138 of The Finance Act, 2007 - Charge/Levy - Excise Duty - Education Cess and Secondary & Higher Education Cess is not Leviable on Sugar Cess, Tea Cess and Other Cesses Not Levied/Administered by Department of Revenue But Levied/Administered by Other Departments Under Special Acts
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