Compound levy on SS Patta/Patti units: Controversy continues

Prepared By:
CA Pradeep Jain,
Sukhvinder Kaur, LLB [FYIC]

Introduction:

The issue involved in this piece was dealt by us in an earlier article titled “Controversy on Education Cess and Secondary & Higher Education Cess in SS cold rolled Patta/Patti Industries”. Now we are writing another piece discussing the continuing controversy on the issue of inclusion of or non inclusion of Education cess and SHE cess in excise duty under compound levy on SS Patta/patti & Aluminium circles.
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