Exemption of Education Cess and Secondary Education Cess

[Nagarajan PV]

Dear Expert,

Please clarify whether the following :

1.Education cess levied for CUSTOMS - 2% is exempted vide notification no.054/2017

2. Secondary & Higher Education cess of Customs - 1% is exempted vide notification no.055/2017.

As the Education levied under for Central Excise is already exempted earlier, these two are meant for Customs??

Please clarify

Regards,

Nagarajan PV

AI Summary

Education cess exemption applies to IGST and compensation cess on imports, while cess still attaches to basic customs duty.
Notifications exempt the Education Cess and the Secondary and Higher Education Cess from levy on IGST and on Compensation Cess for imports; however, Education Cess continues to be levied on basic customs duty. A respondent observes that SEZ imports are not subject to import duty. The notifications reference duties under sub sections 7 and 9 of section 3 of the Customs Tariff Act, 1975, and a discrepancy is noted because sub section 9 is not present in the Act as consulted.