This Notification has been Rescinded Vide Notification No. 42/2018-Cus Dated 06/04/2018

Notification No. 8/2018-Customs Dated 02/02/2018

Seeks to exempt levy of the whole of the Secondary and Higher Education Cess on all goods in the First schedule to the Customs Tariff Act, 1975-

G.S.R…….(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 section139 of the said Finance Act.

[F.No.334/04/2018 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India