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.

Explanation.- The exemption contained in this notification shall also apply [OLD- shall apply ] to excisable goods which are produced or manufactured by a hundred per cent. export oriented unit and brought to any other place in India in accordance with the provisions of Foreign Trade Policy.

(Above Explanation has been inserted vide NTF. NO. 27/2015-CE, DT. 30/04/2015) 

[F.No. 334/5/2015-TRU]

(Pramod Kumar)
Under Secretary to the Government of India