Education Cess Exemption: First Schedule goods relieved from excess education cess above the prescribed rate, excluding secondary and higher cess. Exempts goods in the First Schedule to the Central Excise Tariff Act, 1985 from that portion of the Education Cess leviable which exceeds the amount calculated at the statutory two percent rate on aggregate central excise duties and related sums, while expressly excluding the Secondary and Higher Education Cess and relying on the Finance enactments and Provisional Collection of Taxes declaration.