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.

Provided that the exemption shall not apply to the following goods covered under column (2)of the TABLE in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 69/2004-Customs, dated the 9th July, 2004, published in the Gazette of India, Extraordinary, vide number G.S.R.411(E), dated the 9th July, 2004, namely:-

(i) goods specified in headings ,sub-headings or tariff items 3818 ,8469 00 10, 8470,8471,8473 21 00, 8473 29 00,8473 50 00;

(ii) line telephone sets and line videophones of heading 8517 ;

(iii) goods specified in tariff item 8519 50 00 ;

(iv) all prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 (excluding cards incorporating a magnetic stripe) of heading 8523 ;

(v) recorded media for reproducing phenomena other than sound or image of heading 8523 ;

(vi) goods specified in headings, sub-headings or tariff items 8531 20,8532, 8533, 8534 00 00,8541 ;

(vii) parts of electronic integrated circuits and micro-assemblies of tariff item 8523 52 or 8542 90 00 ;(viii) goods specified in headings, sub-headings or tariff items 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027 20 00, 9027 30,9027 50, 9027 80(except exposure meters) , 9030 40 00,9030 82 00;and

(ix) goods specified in serial numbers 11 to 12A ,17 to 44 , 47 to 50 and 54 of the said Table.

(Proviso has been inserted vide CUS NTF NO. 18/2014 DATE 11/07/2014)

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

(Sanjeev Kumar Singh)
Under Secretary to the Government of India