Exemption from Secondary and Higher Education Cess removes the cess on First Schedule goods, including goods from fully export oriented units. Exemption from Secondary and Higher Education Cess is granted on all goods falling within the First Schedule to the Central Excise Tariff Act, 1985, under section 5A of the Central Excise Act read with sections 136 and 138 of the Finance Act, 2007, removing the whole of the cess leviable thereon; the exemption also applies to excisable goods produced or manufactured by fully export oriented units brought to any other place in India in accordance with the Foreign Trade Policy.