Seeks to exempt levy of whole of Secondary and Higher Education (SHE) Cess on all goods in the First schedule to the Customs Tariff Act, 1975
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 8/2018- Customs
New Delhi, the 2nd February, 2018
G.S.R. 111(E).– In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 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 goods specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India, from whole of Secondary and Higher Education Cess leviable thereon under section 139 of the said Finance Act.
Under Secretary to the Government of India