Education Cess exemption on imports removes the education cess levy for goods classified in the tariff schedule. All goods falling within the First Schedule to the Customs Tariff Act are exempted from the whole of the Education Cess leviable on import, as provided under the Customs Tariff Act read with the Finance Act levy provisions. The exemption is effected by notification issued under the powers of the Customs Act and Finance Act and is stated to take effect from the commencement date specified in the notification.