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of <h1>Govt exempts certain imports from Education Cess exceeding 2% of customs duties under Customs Act, 1962 & Finance Act, 2004.</h1> The Central Government, exercising powers under the Customs Act, 1962 and the Finance Act, 2004, exempts certain goods specified in notification No. 19/2005-Customs from the Education Cess when imported into India. This exemption applies to the extent that the Education Cess exceeds two percent of the aggregate customs duties levied. The exemption does not include additional duties, safeguard duties, anti-dumping duties, or the Education Cess on imported goods as specified in the Customs Tariff Act. This measure is deemed necessary in the public interest and is detailed in notification No. 20/2005-Customs, dated 1st March 2005.
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