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How cess should be calculated. Is it calculated on assessable
value of the product or on the sum of assessable value & BED.
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Answer / p. vedha
Ex. assess value - Rs. 12000 /-
ed 12% - Rs. 1440 /-
cess 2% - Rs. 29 /-
S H 1% - Rs. 14 /-
total value - Rs. 13483 /-
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Answer / k.s.n.raju
CESS CALCULATED ONLY BASIC EXXCISE DUTY
Example: Assb.Value = 10,000
BED 10% on A.V: 10,000 X 10/100= 1,000
Ed.Cess on BED: 1000 X 2/100= 20
SHE Cess on BED: 1000 X 1/100=10
Total Value: 11,030
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