Education cess exemption: government updates statutory citation to confirm import exemption for listed goods under customs tariff schedule. The government amends a prior notification to substitute provisional Finance Bill references with provisions of the Finance Act, and, under that substituted preamble, exempts goods specified in column (2) of the Table and falling within the First Schedule to the Customs Tariff Act from the whole of the Education Cess leviable on their importation under the cited Finance Act provisions.
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Provisions expressly mentioned in the judgment/order text.
Education cess exemption: government updates statutory citation to confirm import exemption for listed goods under customs tariff schedule.
The government amends a prior notification to substitute provisional Finance Bill references with provisions of the Finance Act, and, under that substituted preamble, exempts goods specified in column (2) of the Table and falling within the First Schedule to the Customs Tariff Act from the whole of the Education Cess leviable on their importation under the cited Finance Act provisions.
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