Education cess exemption on imported goods removes levy for most tariff items, subject to specified exclusions. The Central Government exempts all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of Education Cess on import, subject to a proviso excluding specified tariff headings, sub-headings, tariff items and serial entries set out in an existing notification table; the proviso was inserted later to refine exclusions and the notification was subsequently rescinded.