Prescribes effective rates of duty on certain consumer electronic goods - 57/93 - Central Excise - Tariff

Prescribes effective rates of duty on certain consumer electronic goods

Notification No. 57/93-C.E.

Dated 28-2-1993

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No., as the case may be, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise leviable thereon as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

TABLE

S. No.	Heading No. or Sub-head­ing No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	8521.00	VHS type; video cassette recorder, whether or not incorporating a video tuner, -
		(a) without remote control facility	Rs. 2,500 per set
		(b) with remote control facility	Rs. 2,750 per set
2.	8521.00	VHS type video cassette player, whether or not incorporating a video tuner, -
		(a) without remote control facility	Rs. 1,800 per set
		(b) with remote control facility	Rs. 2,000 per set
3.	8521.00	Video recording or reproducing appara­tus whether or not incorporating a video tuner, other than those covered by S. Nos. 1 & 2 above	25% ad valorem
4.	85.24	(a) Sound recorded magnetic tapes of width not exceeding 6.5 millimetres, whether in spools, or reels or, in any other form of packing.	Nil	Provided that such articles are made from un-recorded articles falling under Heading No. 85.23;
		(b) Television image and sound recor­ding media such as video tapes and video discs.		Provided further that such articles - (i) are not intended for sale; or
				(ii) are intended for sale or supply in the form of U-matic video tapes formats of width not less than 19 mm, to Doordarshan; or
				(iii) are intended for sale or supply to All India Radio or any other Depart­ment of Govern­ment of India in the Ministry of Infor­mation and Broad-casting.
5.	8524.10	All gramophone records, other than those commonly known as "L.P.", or long playing records, or "E.P." or extended playing records.	Nil
6.	8524.10	Gramophone records commonly known as "L.P." or long playing records or "E.P." or extended playing records.	15% ad valorem
7.	8525.00	All goods, other than Television camera	15% ad valorem
8.	8527.00	All goods	Nil	If manufactured by the Central Govern­ment or a State Government and intended to be used through Central Government agen­cies for the benefit of the public.
9.	8527.00 or 8528.00	All goods	Nil	If assembled at home as a hobby from readymade kits by individuals for their personal use.
10.	8527.00	(a) Radio sets including transistor sets	10% ad valorem
		(b) All other goods	20% ad valorem
11.	8528.00	All goods (monochrome)	Nil
12.	8528.00	Television receivers (other than monochrome) of screen size exceeding 15 centimetres but not exceeding 36 centimetres, -
		(a) without remote control facility	Rupees 1,250 per set
		(b) with remote control facility	Rupees 1,500 per set
13.	8528.00	Television receivers (other than monochrome) of screen size exceeding 36 centimetres but not exceeding 55 centimetres, -
		(a) without remote control facility (other than picture-in-picture type)	Rupees 1,950 per set
		(b) with remote control facility (other than picture-in-picture type)	Rupees 2,200 per set
		(c) picture-in-picture type with or without remote control facility	Rupees 2,200 per set
14.	8528.00	All goods (other than monochrome), other than in S. Nos. 12 and 13 above.	25% ad valorem