Exemption from education cess limited by proviso excluding specified electronic, telecommunications and recording media goods from relief. Amendment inserts a proviso to exclude specified goods from the exemption from the Secondary and Higher Education Cess under Notification No. 14/2012-Customs, referencing the Table in Notification No. 69/2004-Customs; exclusions include specified tariff headings for telecommunications equipment, certain recorded and unrecorded media, electronic components and integrated circuits, and specified serial-numbered entries from the referenced Table.
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Provisions expressly mentioned in the judgment/order text.
Exemption from education cess limited by proviso excluding specified electronic, telecommunications and recording media goods from relief.
Amendment inserts a proviso to exclude specified goods from the exemption from the Secondary and Higher Education Cess under Notification No. 14/2012-Customs, referencing the Table in Notification No. 69/2004-Customs; exclusions include specified tariff headings for telecommunications equipment, certain recorded and unrecorded media, electronic components and integrated circuits, and specified serial-numbered entries from the referenced Table.
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