Page 47 - ELT_15th July 2020_Vol 373_Part 2

Education Cess and Higher Education Cess not leviable on
imported goods
Query : We have purchased a copy of your publication entitled “Customs Tar-
iff of India 2019-20” Part I & II. However, we notice that under PART 5 - Annexures 8
& 9 - ‘Education Cess’ and ‘Secondary & Higher Education Cess’ are marked as omitted.
Please clarify, if these 2 cesses are a part of calculation of Total Duty payable and if yes,
how can we access the data.
Reply : Chapter VI of Finance (No. 2) Act, 2004 under which Education
Cess was levied on imported goods and Chapter VI of Finance Act, 2007 under
which Higher Education Cess was levied on such goods, were together repealed
vide Section 108 of Finance Act, 2018 enacted w.e.f. 29-3-2018 read with Fifth
Schedule of this Act. In fact, these Cesses were earlier made exempted w.e.f.
2-2-2018 vide Notification Nos. 7/2018-Cus., dated 2-2-2018 and 8/2018-Cus.,
dated 2-2-2018 respectively. After enactment of Finance Act, 2018, the levy itself
was abolished and w.e.f. 29-3-2018 there is no levy of Education Cess and Higher
Education Cess on imported goods. Exemption Notifications ibid had also be-
come ineffective after enactment of Finance Act, 2018 and accordingly rescinded
vide Notification No. 42/2018-Cus., dated 6-4-2018.
2. In view of above, Part 5 mentioned in query were Omitted from Cus-
toms Tariff by us.

Import restrictions — Date of effect under EXIM
Query : As per DGFT HBP Chapter 9, date of shipment is date of cross border
by Road export. But as per Chapter 9.11 shipment date for import consignment by road
not from a land lock (like Bangladesh, Sea port is there in Bangladesh) not mentioned. So
let us know date of shipment for import consignment by road with some case references.
Reply : Kindly note that the EXIM Policy including amendments made,
if any, applicable on the date of shipment from a foreign country is the policy
that determines ITC restrictions or otherwise. Such date is normally determined
by date of Bill of Lading in case of shipments by sea. However, in case of Road
since Bill of Lading does not exist therefore, date of crossing border is the date in

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