An Explanation has been inserted in notifications No. 14/2015-Central Excise dated 01.03.2015 to provide that exemption from Education Cess and Secondary & Higher Education Cess contained therein will also apply to DTA clearances of excisable goods from 100% EOU. Notification No.14/2015-Central Excise, dated 01.03.2015 as amended by notification No.26/2015-Central Excise, dated 30.04.2015.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
NEW DELHI

Notification No. 26/2015-CX, Dated: April 30, 2015

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 also 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.

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Government of India

Ministry of Finance

(Department of Revenue)

New Delhi, the 8th  May, 2015

Corrigendum

G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue),-

(i) No.26/2015-Central Excise, dated the 30th April, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 344(E) dated the 30th April, 2015, in page 13, in line 37, for “shall apply” read “shall also apply”.

(ii) No.27/2015-Central Excise, dated the 30th April, 2015 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 345(E) dated the 30th April, 2015, in page 14, in line 27, for “shall apply” read “shall also apply”.

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

(Akshay Joshi)

Under Secretary to the Government of India

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