Exemption carve out: Education cess exemption amended to exclude specified imported electronics, telecommunication and media goods. An amendment to Notification No. 13/2012-Customs inserts a proviso excluding specified goods listed in the Table to Notification No. 69/2004-Customs from the exemption from the whole of the Education Cess. The excluded items are identified by headings, sub headings, tariff items and serial numbers and include certain chemical and machinery tariff items, line telephone sets and videophones, specified telecommunication equipment, prepared unrecorded and recorded media (with stated exclusions), electronic integrated circuits, parts and micro assemblies, measuring and optical instruments, and other serially enumerated Table items.
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Exemption carve out: Education cess exemption amended to exclude specified imported electronics, telecommunication and media goods.
An amendment to Notification No. 13/2012-Customs inserts a proviso excluding specified goods listed in the Table to Notification No. 69/2004-Customs from the exemption from the whole of the Education Cess. The excluded items are identified by headings, sub headings, tariff items and serial numbers and include certain chemical and machinery tariff items, line telephone sets and videophones, specified telecommunication equipment, prepared unrecorded and recorded media (with stated exclusions), electronic integrated circuits, parts and micro assemblies, measuring and optical instruments, and other serially enumerated Table items.
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