Prescribing duty on video/audio-tapes/cassettes - 083/89 - Central Excise - Tariff

Prescribing duty on video/audio-tapes/cassettes

Notification No. 83/89-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 calling under 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 which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

TABLE

S. No.	Sub-heading No.	Description of Goods	Rate
(1)	(2)	(3)	(4)
1.	8523.11	All goods	Rs. 2.10 per square metre.
2.	8523.12	All goods	Nil.
3.	8523.13	All goods	Rs. 10.50 per square metre.
4.	8523.14	Video cassettes containing video tapes of width not exceeding 15 millimetres.	Nil.
5.	8523.14	All goods other than those covered by S. No. 4 above.	25% ad valorem.
6.	8524.21	All goods	Rs. 2.10 per square metre.
7.	8524.22	All goods	Nil.
8.	8524.23	All goods	Rs. 10.50 per square metre.
9.	8524.24	Video cassettes containing video tapes of width not exceeding 15 millimetres.	Nil.
10.	8524.24	All goods other than those covered by S. No. 9 above.	25% ad valorem.