Exemption to video cassettes and video tapes [8524.00] - 253/87 - Central Excise - Tariff

Exemption to video cassettes and video tapes [8524.00]

Notification No. 253/87-C.E.

Dated 23-11-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts video cassettes and video tapes of a predominantly educational character, falling under sub-heading No. 8524.00 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the Central Board of Film Certification certifies that the video cassette or video tape, as the case may be, in respect of which exemption is claimed under this notification, is predominantly educational in character.

2. This notification shall be in force upto and inclusive of the 30th November, 1988.