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of <h1>India Exempts Goods from Secondary and Higher Education Cess per Notification No. 15/2015-Central Excise</h1> The Government of India, through Notification No. 15/2015-Central Excise dated March 1, 2015, exempts all goods listed in the First Schedule to the Central Excise Tariff Act, 1985, from the levy of Secondary and Higher Education Cess. This exemption is enacted under the powers conferred by the Central Excise Act, 1944, and the Finance Act, 2007, in the public interest. The exemption also applies to excisable goods produced or manufactured by 100% export-oriented units brought to other places in India, following the Foreign Trade Policy provisions.
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