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.