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of <h1>India exempts goods from Secondary and Higher Education Cess under Customs Act, 1962; exemption later rescinded.</h1> The Government of India, through the Ministry of Finance, issued Notification No. 8/2018-Customs on February 2, 2018, exempting all goods specified in the First Schedule to the Customs Tariff Act, 1975, from the levy of the Secondary and Higher Education Cess. This exemption was enacted under the authority of section 25 of the Customs Act, 1962, in conjunction with section 139 of the Finance Act, 2007, citing public interest. This notification was later rescinded by Notification No. 42/2018, dated April 6, 2018.
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