Education cess on excisable goods clarified by amendment, specifying levy under Finance Act and substituting notification provision. Amendment under rule 18, Central Excise Rules, 2002 substitutes the Explanation for entry (g) in Notification No. 21/2004 Central Excise (N.T.), defining education cess on excisable goods as the education cess levied on excisable goods by reference to the levy provisions in the Finance (No.2) Act, 2004, as effected by Notification No. 30/2004 CE(N.T.), dated 21 October 2004.
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Education cess on excisable goods clarified by amendment, specifying levy under Finance Act and substituting notification provision.
Amendment under rule 18, Central Excise Rules, 2002 substitutes the Explanation for entry (g) in Notification No. 21/2004 Central Excise (N.T.), defining education cess on excisable goods as the education cess levied on excisable goods by reference to the levy provisions in the Finance (No.2) Act, 2004, as effected by Notification No. 30/2004 CE(N.T.), dated 21 October 2004.
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