Exemption from Education Cess on specified imported goods, providing duty relief subject to prescribed conditions and tariff schedule. Exemption from Education Cess is granted for specified imported goods by exempting enumerated tariff headings, sub-headings and tariff items from the levy of Education Cess under the Finance Act, exercised under powers of the Customs Act; exemptions are subject to conditions referenced in related notifications and to later amendments, substitutions, omissions and rescissions recorded in the notification history.
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.
Exemption from Education Cess on specified imported goods, providing duty relief subject to prescribed conditions and tariff schedule.
Exemption from Education Cess is granted for specified imported goods by exempting enumerated tariff headings, sub-headings and tariff items from the levy of Education Cess under the Finance Act, exercised under powers of the Customs Act; exemptions are subject to conditions referenced in related notifications and to later amendments, substitutions, omissions and rescissions recorded in the notification history.
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