Duties of excise

This query is : Resolved

Jay (Querist)
Follow

12 March 2013 Is education cess and SHE cess not applicable on all special custom duties? Or not applicable on only anti dumping duty..

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
Follow

13 March 2013 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.

(Sanjeev Kumar Singh)
Under Secretary to the Government of India
[F.No. 334/1/2012-TRU]

************************************************

Government of India
Ministry of Finance Department of Revenue

New Delhi the 8th March, 2007
17, Phalguna 1928 Saka

Notification No. 17/2007- Central Excise (N.T.)

G.S.R. (E).- In exercise of the powers conferred by rule 18 of the Central Excise Rules, 2002, the Central Government, on being satisfied that it is necessary and expedient in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), specified in column (2) of Table below, shall be further amended, in the manner specified in the corresponding entry in column (3) of the said Table, namely:

Table
S.No. Notification No. and date Amendments
(1) (2) (3)
1. No. 19/2004-CE(NT) dated 6th September, 2004 [G.S.R. 570(E), dated the 6th September, 2004]

In the said notification, in the Explanation-I, after clause (h) and the entries relating thereto, the following shall be inserted, namely:-

Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause (128) of the Finance Bill, 2007, which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.

2. No. 20/2004-CE(NT) dated 6th September, 2004 [G.S.R. 571(E), dated the 26th June, 2004]

In the said notification, in the Explanation-I, after clause (g) and the entries relating thereto, the following shall be inserted, namely:-

Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause (128) of the Finance Bill, 2007, which has by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law.

3. No. 21/2004-CE(NT) dated 6th September, 2004 [G.S.R. 572(E), dated the 6th September, 2004]

In the said notification, in the Explanation-I, after clause (i) and the entries relating thereto, the following shall be inserted, namely:-

Secondary and Higher Education Cess on excisable goods leviable under clause (126) read with clause (128) of the Finance Bill, 2007, which has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law

[F.No.201/4/2007-CX.6]
(Rahul Nangare)
Under Secretary to the Government of India

Note:-

The principal notification No. 19/2004-CE(NT), dated the 6th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 570(E) dated the 6th September, 2004 and was last amended vide notification No.15/2005-Central Excise (N.T.), dated the 1st March, 2005 vide number G.S.R. 144(E), dated the 1st March, 2005.
The principal notification No. 20/2004-CE(NT), dated the 6th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 571(E), dated the 6th September, 2004 and was last amended vide notification No.15/2005-Central Excise (N.T.), dated the 1st March, 2005 vide number G.S.R. 144(E), dated the 1st March, 2005.
The principal notification No. 21/2004-CE(NT), dated the 6th September, 2004 was published in the Gazette of India, Extraordinary, vide number G.S.R. 572(E), dated the 6th September, 2004 and was last amended vide notification No.12/2007-Central Excise (N.T.), dated the 1st March, 2007 vide number G.S.R.152(E), dated the 1st March, 2007.