TMI BlogBudgetary changes in respect of notification Nos. 18/2014-Customs and 19/2014-Customs were issuedX X X X Extracts X X X X X X X X Extracts X X X X ..... y changes in respect of Notification Nos. 18/2014-Customs and 19/2014-Customs were issued withdrawing the exemptions given vide Notification Nos. 13/2012-Customs and 14/2012-Customs for certain electronic goods, have been effected as under: A. For Bills of Entry filed on after 13.07.2014: It is informed that Education Cess and Secondary & Higher Education Cess on CVD was exempted for all goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on CVD will be levied on all goods by default. Importers who are eligible may claim exemption in the new column by quoting 013/2012 SI. No. 1. It is to be noted that by quoting 013/2012 SI. No. 1, both Education Cess and Secondary & Higher Education Cess with be exempted. So there is no necessity of claiming Notification No. 14/2012 for exemption of Secondary & Higher Education Cess separately. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition to the duties calculated by the system. It may be noted that 4% SAD is being calculated by the system without the Education Cess and Secondary & Higher Education Cess component of Central Excise. But the differential portion of 4% SAD on the manually calculated Central Excise Cesses, are also to be collected manually. Otherwise it is advisable to recall the Bills of Entry filed on 12.07.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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