Exemption of all goods specified in the Tenth Schedule to the Finance Act, 2010 (14 of 2010) from Education Cess
Dated- 22nd June, 2010
G.S.R. (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, on being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the Tenth Schedule to the Finance Act,2010 (14 of 2010) from the Education Cess leviable thereon under the said sections 91 and93 of the said Finance (No.2) Act.
Under Secretary to the Government of India
Please advise whether the Notification Nos.03 /2010-Clean Energy Cess- Effective rate of cess leviable on goods ,28/2010 – C.E. dated 22-06-2010 – Seeks to exempt the Education Cess & 29/2010 – C.E. dated 22-06-2010 – Seeks to exempt the Higher Education Cess, have been published in GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)as the Customs department is collecting Clean energy cess on Coal import as per Notification Nos.03 /2010-Clean Energy Cess but not giving exemption as per notif. no.28/2010 – C.E. dated 22-06-2010 & 29/2010 – C.E. dated 22-06-2010 on the ground that these have not been published in the GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)