[PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II SECTION 3, SUB-SECTION (I)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
10th September, 2004
Notification No. 88/2004-Customs
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), 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. 69/2004-Customs, dated the 9th July, 2004, and published in the Gazette of India vide number G.S.R.411 (E), dated the 9th July, 2004, namely:-
In the said notification, in the Preamble, for the portion beginning with words and figures “read with clause 81 read with clause 84” and ending with words “said Provisional Collection of Taxes Act, has the force of law “, the following shall be substituted namely:-
“read with section 91 read with section 94 of the Finance Act (No.2), 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the Education Cess leviable thereon under the said section 91 read with section 94 of the said Finance Act” shall be substituted.
Anupam Prakash
Under Secretary to the Government of India
[F.No.334 /4/2004-TRU]
Note:- The principal notification was published in the Gazette of India, Extraordinary, vide G.S.R.411 (E), dated the 9th July, 2004..clause 81 read with clause 84 of the Finance Bill (No.2), 2004, which by virtue of the declaration made in the said Finance Bill under Provisional Collection of Taxes Act, 1931 (16 of 1931), has force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from the whole of the Education cess leviable thereon under the said clause 81 read with clause 84 of the said Finance Bill, which by virtue of the declaration made in the said Finance Bill under the said Provisional Collection of Taxes Act, has force of law “,
