Seeks to 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.
Notification No. 14/2015-Central Excise,
Dated: March 1, 2015
G.S.R. 144(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 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 exempts all goods falling within the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the Education Cess leviable thereon under section 93 of the said Finance Act.
Under Secretary to the Government of India