Higher Education Cess exemption for Tenth Schedule goods removes the levy under specified Finance Act provisions. The Central Government, exercising powers under the Central Excise Act and specified Finance Act provisions, exempts all goods listed in the Tenth Schedule to the Finance Act, 2010 from the Higher Education Cess, removing the levy on those specified goods as a public interest exemption.
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Provisions expressly mentioned in the judgment/order text.
Higher Education Cess exemption for Tenth Schedule goods removes the levy under specified Finance Act provisions.
The Central Government, exercising powers under the Central Excise Act and specified Finance Act provisions, exempts all goods listed in the Tenth Schedule to the Finance Act, 2010 from the Higher Education Cess, removing the levy on those specified goods as a public interest exemption.
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