Exempts all goods covered under notification No. 69/2004-Customs, dated 9th July 2004, from the whole of the Secondary and Higher Education Cess leviable - 028/2007 - Customs -Tariff
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Education cess exemption: goods under the specified customs notification relieved from Secondary and Higher Education Cess under the Finance Act. Exempts the entirety of the Secondary and Higher Education Cess on all goods covered by the Government notification No.69/2004-Customs, by exercising powers under the Customs Act and the Finance Act to relieve those specified goods from the education cesses that would otherwise be leviable.
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.
Education cess exemption: goods under the specified customs notification relieved from Secondary and Higher Education Cess under the Finance Act.
Exempts the entirety of the Secondary and Higher Education Cess on all goods covered by the Government notification No.69/2004-Customs, by exercising powers under the Customs Act and the Finance Act to relieve those specified goods from the education cesses that would otherwise be leviable.
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