Goods falling within the First Schedule to the Central Excise Tariff Act, 1985, exempted From Education Cess & Secondary and Higher Education Cess

NOTIFICATION No. 14/2015-Central Excise

New Delhi, dated the 1st March, 2015

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 91 and 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the Education Cess leviable thereon under section 93 of the said Finance Act.

NOTIFICATION No. 15/2015-Central Excise

New Delhi, dated the 1st March, 2015

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 136 and 138 of the Finance Act, 2007 (22 of 2007), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), from the whole of the Secondary and Higher Education Cess leviable thereon under section 138 of the said Finance Act.

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