Amendment in Notification no. 23/2003 CE dated 31.3.2003 - EOUs/EHTP/STP Units - Excise Exemption on Goods Cleared to DTA - Exemption extended to Education Cess - 18 /2014 - Central Excise - Tariff
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Excise exemption for education cess extended to goods cleared to the domestic tariff area, including secondary and higher education cess. The notification amends Notification No.23/2003 by inserting entries that exempt, for all chapters and goods covered, the duty of excise equivalent to the education cess and the duty equivalent to the Secondary and Higher Education cess as leviable under the respective Finance Acts, read with the proviso to sub-section (1) of section (3) of the Central Excise Act.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for education cess extended to goods cleared to the domestic tariff area, including secondary and higher education cess.
The notification amends Notification No.23/2003 by inserting entries that exempt, for all chapters and goods covered, the duty of excise equivalent to the education cess and the duty equivalent to the Secondary and Higher Education cess as leviable under the respective Finance Acts, read with the proviso to sub-section (1) of section (3) of the Central Excise Act.
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