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of <h1>India Exempts Goods from Education Cess Under Notification No. 28/2007-Customs; Amendment and Rescission Followed in 2007 and 2018.</h1> The Government of India, through Notification No. 28/2007-Customs dated March 1, 2007, exempts all goods specified under Notification No. 69/2004-Customs from the Secondary and Higher Education Cess. This exemption is enacted under the powers granted by the Customs Act, 1962, and the Finance Act, 2007, in the interest of public welfare. The exemption was later amended by Notification No. 69/2007 on May 12, 2007, and eventually rescinded by Notification No. 10/2018 on February 2, 2018.
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