Education cess inclusion in customs tariff expands chargeability to imported goods under amended provision via amendment. Amendment inserts Education Cess into clause (ii) of sub section (2) of section 3 of the Customs Tariff Act by adding a new sub clause, omitting the terminal conjunction in the preceding sub clause and thereby expressly authorising levy of the Education Cess on imported goods under the Finance (No. 2) Act, 2004.
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Education cess inclusion in customs tariff expands chargeability to imported goods under amended provision via amendment.
Amendment inserts Education Cess into clause (ii) of sub section (2) of section 3 of the Customs Tariff Act by adding a new sub clause, omitting the terminal conjunction in the preceding sub clause and thereby expressly authorising levy of the Education Cess on imported goods under the Finance (No. 2) Act, 2004.
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