Exempt all goods falling within the First Schedule of the CETA, 1985 from the whole of Education Cess leviable under Section 93 of the Finance (No. 2) Act, 2004- Amended N/No 14/2015

Last updated: 01 May 2015

Notice Date : 30 April 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)

Notification No. 26/2015-Central Excise

New Delhi, the 30th April, 2015

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) and sub-section (2A) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sections 91 and 93 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.14/2015-Central Excise, dated the 1st March, 2015, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 144(E), dated the 1st March, 2015, namely:-

In the said notification, after the paragraph, the following Explanation shall be inserted, namely:-

“Explanation.- The exemption contained in this notification 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.”.

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

(Akshay Joshi)

Under Secretary to the Government of India

Note.- The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification No.14/2015-Central Excise dated the 1st March, 2015 vide number G.S.R. 144(E) dated the 1st March, 2015.