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Seeks to exempt education cess collected as a part of CVD u/s 3(1) of CTA-1975
March, 22nd 2012

                                GOVERNMENT OF INDIA
                                 MINISTRY OF FINANCE
                              (DEPARTMENT OF REVENUE)

                                                        New Delhi, dated the 17thMarch, 2012

                             Notification No. 13/2012-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 91 and 94 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 the goods falling within the First Schedule to the
Customs Tariff Act, 1975 ( 51 of 1975), when imported into India, from whole of Education
Cess which is leviable thereon under sub-section (1) of section 3 of the Customs tariff Act,
1975, read with sections 91, 93 and 94 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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