Exemption of Education Cess and Secondary Education Cess

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....xemption of Education Cess and Secondary Education Cess<br> Query (Issue) Started By: - Basha Sikander Dated:- 2-7-2017 Last Reply Date:- 23-7-2017 Customs - Exim - SEZ<br>Got 4 Replies<br>Customs<br>Dear Expert, Please clarify whether the following : 1.Education cess levied for CUSTOMS - 2% is exempted vide notification no.054/2017 2. Secondary & Higher Education cess of Customs - 1% is exempt....

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....ed vide notification no.055/2017. As the Education levied under for Central Excise is already exempted earlier, these two are meant for Customs?? Please clarify Regards, Nagarajan PV Reply By PAWAN KUMAR: The Reply: Dear Sir, The said notification provides that the cesses (Sec.&Higher Ed.Cess and Ed.Cess) in case of import will not be leviable on IGST and Compensation Cess. Reply By Rames....

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....h Kothari: The Reply: My opinion No import duty payable by SEZ Reply By vk agarwal: The Reply: Education cess on IGST has been exempted but continues on basic customs duty. So no education cess while calculating IGST but it has to be added to the customs duty @ 3% Reply By Basha Sikander: The Reply: Dear Sir, Thanks for your reply and I am clarified. However as per notification Duties levi....

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....able under Sub-Section 7 and 9 of Section 3 of Customs Tariff Act 1975 are exempted. However as per Customs Tariff Act Sub-Section 9 of Section 3 is not available. Is there error in the notification or the Customs Tariff Act is not updated or my understanding is wrong ?? I had read the latest Customs Tariff Act 1975 from the below link. http://www.cbec.gov.in/resources//htdocs-cbec/customs/cst20....

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....12-13/cst-act-1213.pdf If possible clarify. Regards, Nagarajan<br> Discussion Forum - Knowledge Sharing ....