Amends Notification No. 87/89 so as to prescribe effective rates of basic excise duty for cassette deck amplifier, equalizer, frequency synthesizer or combination of the aforesaid items designed for use as for in audio systems, VCR/VCP, machines for the electonic games etc. - 71/90 - Central Excise - Tariff

Amends Notification No. 87/89 so as to prescribe effective rates of basic excise duty for cassette deck amplifier, equalizer, frequency synthesizer or combination of the aforesaid items designed for use as for in audio systems, VCR/VCP, machines for the electonic games etc.

Notification No. 71/90-C.E.

Dated 20-3-1990

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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 87/89-Cenral Excises, dated 1st March, 1989, namely :-

In the Table annexed to the said notification, -

(i) for S. Nos. 1 to 6 and entries relating thereto, following S. Nos. and entries shall be substituted, namely :-

1	2	3		4	5
"1.	8518.00 or 8519.00 or 8520.00 or 8527.00 or 8543.00	Cassette deck, amplifier, equa­liser, frequency synthesizer or any combination of aforesaid items designed for use as or in audio system		25% ad valorem	-
2.	8518.00	All goods (other than those covered by S. No. 1 above)		20% ad valorem
3.	8519.00	Cassette-players, not incorpora­ting a sound recording device (other than those covered by S. No. 1 above)		20% ad valorem
4.	8520.00	Magnetic tape recorders, whether or not incorporating a sound reproducing device (other than those covered by S. No. 1 above)		20% ad valorem
5.	8543.00	All goods other than those covered by S. No. 1 above)		15% ad valorem
6.	8521.00	VHS type video cassette recorder
		(a)	without remote control facility	Rs. 2300 per set	-
		(b)	with remote control facility	Rs. 2500 per set
6A.	8521.00	VHS type video cassette player
		(a)	without remote control facility	Rs. 1650 per set
		(b)	with remote control facility	Rs. 1850 per set	-
6B.	8521.00	Video recording or reproducing apparatus other than those covered by S. No. 6 & 6A above		25 % ad valorem

(ii) against S. No. 14, for the entry in column (3) the entry "Reception apparatus for radio broadcasting, whether or not combined in the same housing, with sound recording or reproducing apparatus or a clock (other than those covered by S. No. 1 above)" shall be substituted;

(iii) S. No. 24 and the entries relating thereto shall be omitted.