Consider the following statements regarding 'Cess' and 'Surcharge' in the Indian taxation system:
1. Under the provisions of the Indian Constitution, the revenue collected from both cesses and surcharges forms a part of the divisible pool of taxes.
2. While a surcharge can be utilized for general government expenditure, a cess is levied for a designated cause and its proceeds are meant to be transferred to a specific reserve fund.
Which of the statements given above is/are correct?