Seeks to exempt all goods falling within the First Schedule of the CETA, 1985 from the whole of Secondary and Higher Education Cess leviable under Section 138 of the Finance Act, 2007.
Notification No. 15/2015-Central Excise,Online GST Certification Course by TaxGuru & MSME- Click here to Join
Dated: March 1, 2015
G.S.R. 145(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 136 and 138 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 falling within the First Schedule to the Central Excise Tariff Act, 1985 ( 5 of 1986), from the whole of the Secondary and Higher Education Cess leviable thereon under section 138 of the said Finance Act.
Under Secretary to the Government of India