Education and Higher Education cess exemptions withdrawn for specified electronic imports; new BE field permits eligible importers to claim relief. Budgetary amendments withdraw prior cess exemptions for certain electronic imports and the ICES system will levy Education and Higher Education cess on CVD by default for BEs filed on or after 13.07.2014; a new BE field permits eligible importers to claim the single exemption entry that covers both cesses. For BEs filed before the system update, the cesses and the resulting differential in the 4% SAD must be paid manually via challan, and importers should revise filing packages or recall/reassess earlier entries to ensure correct payments.