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Date 17-Mar-2012 Issuing Authority Indian Customs
Tariff Notification Number 14/2012 – Customs Authority Type Tariff Notification
Subject Seeks to exempt Secondary and higher education cess collected as a part of CVD u/s 3(1) of CTA-1975

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

New Delhi, dated the 17th March, 2012

Notification No. 14 /2012-Customs

G.S.R. (E). – In exercise of the powers conferred by sub-sections (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sections 136 and 139 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 the goods falling within the First Schedule to the Customs Tariff Act, 1975 ( 51 of 1975), when imported into India, from whole of Secondary and Higher Education Cess which is leviable thereon under sub-section (1) of section 3 of the Customs tariff Act, 1975, read with section 136, 138 and 139 of the said Finance Act.

[F.No. 334/1/2012-TRU]

(Sanjeev Kumar Singh)

Under Secretary to the Government of India

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