Prescribing duty on consumer electronic goods - 087/89 - Central Excise - Tariff

Prescribing duty on consumer electronic goods

Notification No. 87/89-C.E.

Dated 1-3-1989

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 Chapter or Heading No. or sub-heading No. 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 under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) 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.	Chapter or Heading or Sub-heading No.	Description of Goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	8518.00	All goods	20% ad valorem	-
2	8519.00	Mechanically driven gramophones	Nil	-
3.	8519.00	Cassette-players, not incorporating a sound recording device	20% ad valorem	-
4.	8520.00	Magnetic tape recor­ders, whether or not incorporating a sou­nd reproducing device	20% ad valorem	-
5.	8521.00	Video cassette recorder	Rs. 2100 per set.	-
6.	8521.00	Video cassette player	Rs. 1575 per set.
7.	8523.90 or 8524.90	Matrices for records, impressed	Nil	If,-
				(a) such matrices for records, impressed, are used in the factory of production itself in the manufacture of gramophone records; and
				(b) such matrices for records, impressed, which are produced in one factory and used in any other factory belonging to the same manufacturer in the manufacture of gra­mophone records, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.
8.	8524.10	All gramophone reco­rds, other than those commonly known as "L.P." of long playing records or "E.P" or extended playing records	Nil
9.	8524.10	Gramophone records commonly known as "L.P." or long play­ing records or "E.P" or extended playing records.	15% ad valorem
10.	85.24	(a) Sound recorded magnetic tapes of wi­dth not exceeding 6.5 millimetres, whether in spools or in reels or, in any other form or packing. (b) Television image and sound recording media such as video tapes and video discs.	Nil	Provided that such articles are made from un-recorded articles falling under Heading No. 85.23; 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 19MM 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 Broadcasting.
11.	8525.00	All goods other than television camera	15% ad valorem
12.	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.
13.	8527.00 or 8528.00	All goods	Nil	If assembled at home as a hobby from readymade kits by individuals for their personal use.
14.	8527.00	Reception apparatus for radio broad- casting, whether or not combined in the same housing, with sound recording or reproducing apparatus or a clock.	20% ad valorem
15.	8528.00	Television receivers (monochrome) of sc­reen size not excee­ding 36 centimetres	Nil
16.	8528.00	Television receivers (monochrome) of sc­reen size exceeding 36 centimetres	Rupees 500 per set
17.	8528.00	Television receivers (other than monoch­rome) of screen size not exceeding 36 centimetres	Rupees 2000 per set
18.	8528.00	Television receivers (other than monoch­rome) of screen size exceeding 36 centi­metres-
		(i) without remote control facility (other than picture-in-picture type)	Rupees 2250 per set
		(ii) with remote control facility (other than picture-in-pic­ture type)	Rupees 2500 per set
		(iii) picture-in-picture type with or without remote control faci­lity	Rupees 4000 per set	-
19.	8528.00	Television receivers (monochrome) of sc­reen size not excee­ding 36 centimetres combined in the same housing with, -
		(i) clock	Rupees 350 per set	-
		(ii) radio - broadcast receiver with or without clock	Rupees 400 per set	-
		(iii) sound recording or reproducing appa­ratus with or without clock	Rupees 500 per set	-
		(iv) sound recording or reproducing appa­ratus and radio - broadcast receiver with or without clock	Rupees 550 per set	-
20.	8528.00	Television receivers (monochrome) of sc­reen size exceeding 36 centimetres com­bined in the same housing with, -		-
		(i) clock	Rupees 500 per set	-
		(ii) radio - broadcast receiver with or without clock	Rupees 550 per set	-
		(iii) sound recording or reproducing appa­ratus with or without clock	Rupees 650 per set	-
		(iv) sound recording or reproducing appa­ratus and radio - broadcast receiver with or without clock	Rupees 700 per set	-
21.	8528.00	Television receivers (other than monoch­rome) combined in the same housing, with radio broadcast receivers or sound re­cording or repro­ducing apparatus	40% ad valorem	-
22	8528.00	Television receivers (other than monoch­rome) combined in the same housing, with video recording or reproducing apparatus.	Rupees 4500 per set	-
23.	8528.00	Video monitors and video projectors	25% ad valorem	-
24.	85 or 95	Electronic machines used for television games and video games	25% ad valorem	-