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TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification
No. 18 /2014-Central Excise

New Delhi, the 11th July, 2014

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) (hereinafter referred to as the Central Excise Act),
the Central Government being satisfied that it is necessary in the public interest so to do,
hereby makes the following further amendment in the notification of the Government of
India in the Ministry of Finance (Department of Revenue) No.23/2003-Central Excise,
dated the 31
st
March, 2003 published in the Gazette of India, Extraordinary, vide number
G.S.R.266 (E), dated the 31
st
March, 2003, namely:-

In the said notification, in the TABLE, after serial number 1 and entries relating thereto,
the following serial numbers and the entries shall be inserted, namely:-

(1) (2) (3) (4) (5)
“1A. Any
chapter
All
goods
Duty of excise leviable thereon as is equivalent to
the education cess leviable on such goods under
section 94 of the Finance (No.2) Act, 2004 (23 of
2004), read with the proviso to sub-section (1) of
section (3) of the said Central Excise Act.
-
1B. Any
chapter
All
goods
Duty of excise leviable thereon as is equivalent to
the Secondary and Higher Education cess leviable
on such goods under section 139 of the Finance Act,
2007 (22 of 2007) read with the proviso to sub-
section (1) of section (3) of the said Central Excise
Act .
-”.

[F.No.334/15/2014 –TRU]



(Akshay Joshi)
Under Secretary to the Government of India

Note: - The principal notification No.23/2003-Central Excise, dated the 31
st
March, 2003
was published in the Gazette of India, Extraordinary,Part II, section 3, sub-section (i),
vide number G.S.R. 266(E), dated the 31
st
March, 2003 and last amended by notification
No. 5/2012-Central Excise , dated the 17
th
March, 2012 published in the Gazette of

India, Extraordinary, Part II, section 3, sub-section (i), vide number G.S.R. 156(E),
dated the 17
th
March, 2012.
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