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of <h1>Finance Bill 2004: New 2% Education Cess, Adjusted Customs Duties, Service Tax Rate Hike to 10%, Input Tax Credit Now Allowed.</h1> The Finance (No.2) Bill, 2004 introduces changes in excise, customs, and service tax, effective from July 8, 2004. Key amendments include a 2% education cess on customs, excise, and service taxes, with specific exemptions. Customs duties on various metals, minerals, and agricultural products have been adjusted, with reductions in some sectors and increases in others, such as palm oils. Central excise duties are revised, including increases on certain goods and exemptions for others like computers and tractors. Service tax is expanded to new services with a rate increase to 10%, and provisions for input tax credit across goods and services are introduced.
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