Exemption from whole of Secondary and Higher Education Cess - 14 /2012-Customs - Customs -Tariff

Education cess exemption on imports of First Schedule goods with specified electronic and media exclusions.

The Central Government exempts imports of all goods in the First Schedule to the Customs Tariff Act, 1975 from the whole of the Secondary and Higher Education Cess leviable under the Customs Tariff Act read with relevant sections of the Finance Act, 2007, subject to a proviso excluding specified tariff headings and items (notably certain electronic goods, media, parts of integrated circuits, telephony equipment and specified serial entries) as added by a subsequent notification and with the notification later noted as rescinded by a further notification.