Seeks to exempt all goods falling within the First Schedule of the CETA, 1985 from the whole of Secondary and Higher Education Cess leviable under Section 138 of the Finance Act, 2007.
March, 05th 2015
[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)
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.
Under Secretary to the Government of India