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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Exemption of education cess on imports: goods in the Customs Tariff schedule relieved from secondary and higher education cess.</h1> The Central Government exempts goods in the First Schedule to the Customs Tariff Act, when imported, from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant provisions of the Finance Act; the exemption operates from the notified commencement date.

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