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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Education cess exemption for specified imported goods, limiting levy excess under customs duties and allied charges.</h1> Exempts specified imported goods listed in Notification No. 19/2005 Customs from that portion of the Education Cess levied on customs duties and allied charges which exceeds the amount calculated at the fixed rate of aggregate customs duties and other sums charged like customs duty, while excluding application of the exemption to the additional duty introduced by the Finance Bill 2005, safeguard duty, anti dumping duty, and the Education Cess on imported goods.

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