Education cess exemption narrowed as specified tariff headings for aircraft components are removed from the exemption schedule. The Government, invoking section 25 of the Customs Act read with the Finance Act provisions, amends Notification No. 69/2004-Customs by omitting the figures '8802 20 00, 8802 30 00, 8802 40 00' from the Table against S. No. 1, column (2), thereby modifying the list of goods exempted from the levy of Education Cess under that notification.
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Provisions expressly mentioned in the judgment/order text.
Education cess exemption narrowed as specified tariff headings for aircraft components are removed from the exemption schedule.
The Government, invoking section 25 of the Customs Act read with the Finance Act provisions, amends Notification No. 69/2004-Customs by omitting the figures "8802 20 00, 8802 30 00, 8802 40 00" from the Table against S. No. 1, column (2), thereby modifying the list of goods exempted from the levy of Education Cess under that notification.
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